2020 (2) TMI 1050 - HC - GST

Vires of Rule 117 of CGST Rules 2017 and HGST Rules 2017 - time limitation - portal for the petitioners to upload the form TRAN-01 - HELD THAT - Today, Mr. Nimba Ram, Joint Commissioner, GST Policy Wing, CBIC and Mr. Anish Gupta, Officer on Special Duty- Legal, CBIC, Department of Revenue have appeared in the Court and informed that decision in this regard can only be taken on the recommendation of GST Council and government is, otherwise, powerless to take any decision. Benefit of decision in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT provided, where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The writ petitions are disposed of with the permission to the petitioners to file TRAN-0I Return, either electronically or manually, by 31.01.2020.

Summary

Issues:
1. Challenge to the validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017.
2. Extension of benefit from a previous judgment to the petitioners.
3. Reopening of the portal for uploading form TRAN-01.

Analysis:
Issue 1: The petitions challenged the validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017, seeking a writ to declare them ultra vires the provision of Section 140 of CGST Act, 2017. However, during the proceedings, the petitioners decided not to press this issue, focusing instead on obtaining directions for reopening the portal to upload form TRAN-01.

Issue 2: The main issue that survived was whether the benefit of a previous judgment in Adfert Technologies Pvt. Ltd. vs. Union of India and others, decided on 04.11.2019, should be extended to the petitioners. The court emphasized the need for a one-time decision due to the increasing number of similar cases. The court requested officials from the GST Policy Wing and the Legal Department of the Revenue Department to appear for a decision. Ultimately, the court found no reason to deny the benefit of the previous judgment to the petitioners and allowed them to file the TRAN-01 return by a specified date.

Issue 3: The only issue left for consideration was the direction to the respondents to reopen the portal for uploading the TRAN-01 form. The court, considering the information provided by the officials from the CBIC, directed the petitioners to file the TRAN-01 return by a specified date, thereby disposing of the writ petitions and related applications.