2021 (10) TMI 1224 - HC - GST

Seeking a direction to upload the Form GST TRAN-2 within extended timeline - HELD THAT - Identical issue decided in the case of M/S RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED VERSUS PRINCIPAL COMMISSIONER AND 2 OTHERS AND M/S MODERN PLYWOOD CENTRE, M/S ALLIED AGENCIES VERSUS UNION OF INDIA AND 5 OTHERS 2021 (9) TMI 1042 - ALLAHABAD HIGH COURT where it was held that there is no hesitation in observing that a reasonable opportunity ought to have been granted to all registered persons /taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2. Petition allowed.

Summary

Issues:
Seeking direction to upload Form GST TRAN-2 within extended timeline.

Analysis:
The High Court dealt with a petition seeking a direction to upload Form GST TRAN-2 within an extended timeline. The Court referred to a previous judgment in Writ Tax No. 477 of 2021, where similar issues were addressed. In that judgment, specific directions were given regarding the filing and revision of Form GST TRAN-1/TRAN-2. The Court allowed the previous writ petition and provided detailed steps for compliance, including physical filing, reporting by jurisdictional authorities, correction opportunities, and submission to the GST Network. The present petition was allowed based on the same terms as the previous judgment. The petitioner was instructed to ensure compliance within one week from the date of the judgment. The Court's decision was influenced by the reasoning and directives outlined in the earlier judgment, emphasizing adherence to the specified procedures for filing and revising the required forms under the CGST Act and Rules.

This judgment highlights the importance of timely and accurate submission of Form GST TRAN-2, emphasizing the procedural requirements set forth in the CGST Act and Rules. The Court's decision was consistent with a previous ruling in a related matter, underscoring the need for uniformity and compliance in such cases. The detailed directions provided in the judgment aimed to streamline the process of filing, reporting, and revision to ensure effective implementation of the GST regime. By allowing the present petition on the same terms as the earlier case, the Court maintained continuity and coherence in addressing similar issues related to GST compliance. The petitioner was granted a specific timeframe to fulfill the necessary requirements, reflecting the Court's commitment to upholding the statutory provisions and facilitating smooth functioning within the GST framework. The judgment serves as a legal precedent for handling similar petitions seeking directions for GST form submissions, establishing a clear framework for future cases in this domain.