2018 (10) TMI 1618 - HC - GST

Extension of date for uploading Form Tran-1 and Form Tran-2 - issuance of N/N. 48/2018 Central Tax, New Delhi dated 10.09.2018 - Held that - In view of the notification admittedly, the petitioner has an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2 at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before 31.03.2019, and therefore, to this extent the relief prayed for in this writ petition stands granted by the GST Department extending the period for submitting the declaration upto 31.03.2019. The present writ petition is disposed of as infructuous, with a liberty and direction to the petitioner-assessee to upload the said FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council on or before 31.03.2019 - petition disposed off.

Summary

Issues:
Interpretation of Notification No.48/2018 - Central Tax
Extension of deadline for submitting FORM GST TRAN-1 and FORM GST TRAN-2

Interpretation of Notification No.48/2018 - Central Tax:
The judgment refers to a notification issued by the Central Government to amend the Central Goods and Services Tax Rules, 2017. The notification allows for an extension of the deadline for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March 2019, for registered persons facing technical difficulties on the common portal. Additionally, it permits the submission of the statement in FORM GST TRAN-2 by 30th April 2019 for those who filed the declaration under the extended deadline. The Court acknowledges the notification and rules in favor of the petitioner, granting relief by extending the submission deadline to 31st March 2019. The judgment emphasizes that the petitioner has the opportunity to upload the required forms on the official website of the GST Council within the extended timeline.

Extension of deadline for submitting FORM GST TRAN-1 and FORM GST TRAN-2:
Considering the implications of the notification and the submissions made by the counsels, the Court concludes that the present writ petition aligns with the decision based on the earlier judgment. Consequently, the Court disposes of the writ petition in similar terms as the previous case, without imposing any costs. The judgment clarifies that the relief sought by the petitioner is granted due to the extension provided by the GST Department for submitting the required forms. The petitioner is directed to upload FORM GST TRAN-1 and FORM GST TRAN-2 on the GST Council's official website by 31st March 2019, in compliance with the law. The Court deems the writ petition as infructuous in light of the notification, allowing the petitioner to fulfill the submission requirements within the extended timeline provided by the government.

This detailed analysis of the judgment showcases the Court's interpretation of the notification, the extension of deadlines for form submissions, and the subsequent disposal of the writ petition in favor of the petitioner based on the provided relief and directives.