M/S. Braj Chemical And Minerals vs. The Union Of INDIA
Held
The Court held that the writ petition is disposed of in terms of the judgment rendered in Jodhpur Truck Pvt. Ltd. (supra). The Court directed that the respondents shall permit the petitioner to submit the online GST TRAN-1 form, provided the petitioner furnishes proof of attempting to upload the form prior to December 27, 2017, and that such attempt failed due to a technical fault or glitch on the common portal. The petitioner is also required to submit a certificate or recommendation issued by the GST Council in this regard. If the three requirements enumerated in para 12 of the Jodhpur Truck Pvt. Ltd. judgment are met, the petitioner's online GST TRAN-1 form shall be accepted if filed by December 31, 2019, or any extended period. The petitioner has 15 days to apply to the GST Council for the requisite certificate, and the Council has three weeks to issue it if the petitioner's assertion is found correct. If the GST Council deems the petitioner not entitled, it must provide brief reasons. The petitioner is free to pursue further remedies against such an order.
Facts
The petitioner, M/s. Braj Chemical And Minerals, through its partner, filed a writ petition before the Rajasthan High Court. The petition challenged an unspecified order or action by the GST authorities. The petitioner sought directions regarding the submission of the GST TRAN-1 form. The respondents, Union of India and Commissioner (GST), submitted that the case was covered by a previous judgment of the Court in Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors. The petitioner agreed that the issue was covered in principle but requested further directions for clarity. The Court considered the submissions and issued specific directions for the petitioner to submit the TRAN-1 form.
Key Issues
1. Whether the petitioner is entitled to submit the online GST TRAN-1 form, considering the technical difficulties faced in uploading it prior to December 27, 2017? The petitioner argued that while the core issue is covered by the Jodhpur Truck Pvt. Ltd. judgment, specific clarifications and directions are necessary to facilitate the submission of the TRAN-1 form and avoid future difficulties. The petitioner contended that they had attempted to upload the form prior to the deadline but failed due to technical glitches on the common portal. The respondents argued that the case is squarely covered by the decision in Jodhpur Truck Pvt. Ltd. vs. Union of India & Ors., implying that the petitioner must meet the conditions laid down in that judgment for relief.
Sections Cited
None explicitly mentioned in the provided text, but the context implies provisions related to the transitional provisions for GST, likely including rules for filing TRAN-1.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 10974/2018 M/s. Braj Chemical And Minerals, Mile Stone No. 252, NH-89, Bikaner Jodhpur Road, Deshnoke, Bikaner, Rajasthan, Through Its Partner, Shri Ashok Dharnia S/o. Shri Brijlal Vishnoi, Aged About 35 Years, Resident Of Ward No. 11, Behind Dy. S.P. Office, Nokha, Bikaner. ----Petitioner Versus
The Union Of India, Through The Commissioner (GST), Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur.
The Assistant Commissioner, Circle C, Ward- IV, Bikaner. ----Respondents For Petitioner(s) : Mr. Niraj Kumar Jain For Respondent(s) : Mr. Rajvendra Saraswat Mr. Anil Bhansali Mr. Akshat Verma Mr. Sanjeet Purohit JUSTICE DINESH MEHTA Order 21/11/2019 Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019]. Learned counsel appearing for the petitioner submits that though in-princi
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