M/S Hindon Filters PVT LTD vs. Union Of INDIA And 4 Others
Facts
The petitioner, M/s Hindon Filters Pvt Ltd, filed a writ petition seeking an extension of time to file GST TRAN-I or a recommendation to the GST Council to extend the limitation period for filing it. The petitioner stated that they could not file the form within the stipulated period due to technical difficulties and had moved an application on March 28, 2019, to the Assistant Commissioner GST, Saharanpur, requesting an extension. The petitioner did not press any other relief. The petition was disposed of by the High Court.
Held
The Court, without delving into the merits of whether the time for filing GST TRAN-I could be extended, acknowledged that the petitioner had moved an application to the Assistant Commissioner/Commissioner GST. Consequently, the Court directed the Assistant Commissioner/Commissioner GST to consider the petitioner's application for extension of time to file GST TRAN-I and pass an appropriate order in accordance with the law. The petition was disposed of with this direction.
Key Issues
1. Whether the Court should direct the GST authorities to consider the petitioner's application for extension of time to file GST TRAN-I, given the petitioner's stated technical difficulties. Petitioner's Argument: The petitioner argued that they were unable to file the GST TRAN-I form within the prescribed time due to technical issues and had therefore approached the Assistant Commissioner GST for an extension. They sought the Court's intervention to have their application considered. Respondent's Argument: The judgment does not record any specific arguments from the respondents. However, the Court's direction implies that the respondents were expected to consider the application.
Sections Cited
GST TRAN-I
AI-generated summary — verify with the full judgment below
Court No. - 29 Case :- WRIT TAX No. - 415 of 2019 Petitioner :- M/S Hindon Filters Pvt Ltd Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,C.S.C. Hon'ble Pankaj Mithal,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, Sri B.K. Singh Raghuvanshi, learned counsel for the respondent no.5 and Sri Krishna Ji Shukla, learned counsel for the Union of India.
The petitioner by means of this petition wants time to file GST TRAN-I be extended or that recommendations be made to the GST Council to extend the period of limitation for the above purpose. The petitioner apart from the above prayer has not pressed any other relief.
In that connection, he submits that he could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he had moved an application on 28.03.2019 to the Assistant Commissioner GST, Saharanpur for the extension of time.
In view of the aforesaid facts and circumstances, without going into the issue as to whether the time for the purpose can be extended, as the
The judgment continues below.
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