2019 (2) TMI 461 - HC - GST

Filing of Form GST Tran-1 - It is the grievance of the petitioners that, the respondent No.6 has issued the endorsement advising the petitioners to contact the respective individual officers for redressal of their grievance - Held that - In view of the insertion of Rule 1 (1)(A) to Rule 117 of the Central Goods and Service Tax Rules, 2017, which provides that the Commissioner on the recommendations of the counsel, can extend the date for submitting the Form in GST Tran-1 by a further period not beyond March 2019 in respect of registered persons, who could not submit the said declaration on the common portal and the notification issued by the Commissioner dated 17th September 2018 extending the period for submitting the Form GST Tran-1 till 31.01.2019 for the class of registered persons, who could not submit the Form / declaration by the due date on account of the technical defect on the common portal - the writ petition does not survive for consideration and is rendered infructuous. Petition dismissed as infructuous.

Summary

Issues:
Challenge to communication/representation dated 27.06.2018 by respondent No.6 seeking direction to act on petitioner's representation dated 6.03.2018 for filing Form GST Tran-1.

Analysis:
The petitioners, a private limited company engaged in trading plastic materials, challenged a communication from respondent No.6 dated 27.06.2018, which sought action on the petitioner's representation dated 6.03.2018 for filing Form GST Tran-1. The petitioners claimed that the respondent No.6 advised them to contact individual officers for redressal, causing grievance. However, the insertion of Rule 1 (1)(A) to Rule 117 of the Central Goods and Service Tax Rules, 2017, allowed the Commissioner to extend the deadline for submitting Form GST Tran-1. A notification issued on 17th September 2018 further extended the deadline till 31.01.2019 for registered persons facing technical defects on the common portal. Consequently, the writ petition was deemed infructuous and dismissed, granting the petitioners the liberty to benefit from the extended deadline provided by the Commissioner's notification.

This judgment clarifies the authority of the Commissioner to extend deadlines for submitting Form GST Tran-1 under specific circumstances, emphasizing the importance of adhering to the rules and notifications issued in this regard. The dismissal of the writ petition highlights the significance of compliance with statutory provisions and notifications to address grievances effectively within the legal framework. The ruling underscores the need for parties to avail themselves of the benefits provided by official notifications and directives to resolve issues related to tax filings and compliance efficiently.