Gauhati High Court
M/S G.D. Motors vs The Union Of India And 7 Ors on 27 March, 2019
Author: Michael Zothankhuma
Bench: Michael Zothankhuma
Page No.# 1/4
GAHC010065652019
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C) 2013/2019
1:M/S G.D. MOTORS
A PARTNERSHIP FIRM REGD UNDER THE PROVISIONS OF THE INDIA
PARTNERSHIP ACT, 1932 AND HAVING ITS REGD OFFICE AND PRINCIPAL
PLACE OF BUSINESS AT SENCHOWA, AT ROAD, NAGAON- 782002, ASSAM
AND IN THE PRESENT PROCEEDINGS REP. BY SRI ABHISHEKH
VERSUS
1:THE UNION OF INDIA AND 7 ORS
REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE,
DEPTT OF REVENUE, NEW DELHI
2:THE COMMISSIONER
CENTRAL GOODS AND SERVICES TAX
GST BHAWAN
KEDAR ROAD
FANCY BAZAR
GUWAHATI- 781001
3:GST COUNCIL
5TH FLOOR
TOWER-II
JEEVAN BHARTI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI- 110001
4:GOODS AND SERVICES TAX NETWORK
EAST WING
WORLD MARK-1
AEROCITY
NEW DELHI
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5:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
DELHI- 110001
6:COMMISSIONER OF STATE TAXES
ASSAM
KAR BHAWAN
G S ROAD
DISPUR
GUWAHATI- 06
7:SUPERINTENDENT
CENTRAL GOODS AND SERVICE TAX
NAGAON DIVISION
BENGALI PATTY
R K ROAD
P.O- NAGAON
ASSAM- 782001
8:ASSISTANT COMMISSIONER OF STATE TAXES
RKB ROAD
HAIBARGAON
NAGAON
ASSAM
78200
Advocate for the Petitioner : DR. A SARAF
Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
ORDER
Date : 27-03-2019 Heard Dr. A. Saraf, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondent Nos. 1 to 5 as well as Mr. B. Choudhury, learned Standing Counsel, Finance and Taxation Department for the respondent Nos. 6, 7 & 8.
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2. The petitioner has prayed for allowing him to submit FORM GST TRAN-1 returns electronically, as he could not upload the same in the GST portal due to technical glitches.
3. The petitioner's counsel submits that the earlier time limit given for submission of the GST FORM TRAN-1 returns under the GST Act, 2017, was till 31.01.2019. Due to technical glitches, the petitioner could not submit the returns and in this respect, the petitioner had also filed representations to allow him to file returns. However, there was no reply to the petitioner's representations. Thereafter, vide Order No. 01/2019-GST, issued by the Principal Commissioner (GST), Govt. of India, Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxed and Customs), the period for submitting declaration under FORM GST TRAN-1 was extended till 31.03.2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases had been recommended by the Council.
4. Mr. S.C. Keyal, learned ASGI submits that if the petitioner was unable to submit his declaration under GST FROM TRAN-1 within the specified time period, due to technical difficulties, the petitioner would be covered by Order No. 01/2019-GST dated 31.01.2019.
5. On perusal of the pleadings and the documents on record, this Court is of the view that the case of the petitioner should be considered to enable him to submit declaration in FORM GST TRAN-1. However, in view of the requirement of having the case of the petitioner recommended by the Council, as reflected in Order No. 01/2019-GST dated 31.01.2019, a direction is issued to the respondent Nos. 2 & 3 to accept/entertain the declaration to be filed by the petitioner in FORM GST TRAN-1 electronically on the portal line, subject to the condition that the same is done on or before 31.03.2019.
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JUDGE Comparing Assistant