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2019 (6) TMI 887 - HC - GSTUnable to file Trans-III under the CGST Act within period of limitation - existence of technical glitches - HELD THAT - The impugned decision dated 22nd December, 2018 of the GST Council while holding that there are no technical glitches, does not indicate any application of mind in the context of the facts of the Petitioner. Mr. Jetly, learned Counsel appearing for the Respondent seeks time to take instructions and file affidavit, if necessary. Stand over to 12th July, 2019.
Issues involved: Challenge to decision of Goods and Service Tax Council regarding filing of Trans-III under CGST Act within the period of limitation due to technical glitches.
Analysis: 1. Amendment of Petition: The petitioner sought leave to amend the petition to annex relevant pages of the minutes of the meeting held by the GST Council on 22nd December, 2018. The court granted the leave for the amendment, directing the petitioner to carry out the amendment within a week and serve the amended copy to the respondent immediately thereafter. 2. Challenge under Article 226: The petition filed under Article 226 of the Constitution of India challenges the decision taken by the Goods and Service Tax Council on 22nd December, 2018. The petitioner contended that the filing of Trans-III under the CGST Act was not possible within the period of limitation due to technical glitches. However, the impugned decision of the GST Council did not acknowledge the technical glitches and failed to show any application of mind in the context of the petitioner's situation. 3. Response from Respondent: The learned counsel representing the respondent sought time to take instructions and file an affidavit if necessary. The matter was adjourned to 12th July, 2019 for further proceedings.
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