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2019 (11) TMI 941 - HC - GSTValidity of Form GST TRAN-2 - HELD THAT - View expressed by a learned judge of Karnataka High Court in Yokogawa India Limited vs. Union of India 2019 (5) TMI 170 - KARNATAKA HIGH COURT is that revision of contents in such form cannot be denied on technicality. He hands up copy of letter dated 26th September, 2019 to demonstrate service upon Commissioner of CGST and Central Excise, Haldia Commissionarate. The letter is handed back. Petitioner is directed to cause service or demonstrate that such is not a requirement - List on 8th November, 2019.
Issues: Jurisdiction of High Court over GST TRAN-2 form contents revision, Service of petition on respondent's advocate
The High Court of Calcutta in this judgment addressed the issue of revision of contents in Form GST TRAN-2 and the jurisdiction of the court in such matters. The petitioner's advocate relied on two different views, one from the Calcutta High Court and the other from the High Court of Karnataka. The Calcutta High Court's view, as expressed in Optival Health Solutions Pvt. Ltd. vs. Union of India, was that the contents of Form GST TRAN-2 are admissions that can be used against the assessee filing it, allowing for explanations and revisions. On the other hand, the Karnataka High Court, in Yokogawa India Limited vs. Union of India, held that revision of contents in such a form cannot be denied on technical grounds. The petitioner's advocate presented a letter dated 26th September, 2019, demonstrating service upon the Commissioner of CGST and Central Excise, Haldia Commissionerate. Regarding the issue of service of the petition on respondent's advocate, Mr. Avra Majumder, representing respondent nos.1 and 2, pointed out that the rules necessitate the service of a copy of the petition on his clients' advocate. The court directed the petitioner to either effect service or demonstrate that such action is not a requirement. The case was listed for further proceedings on 8th November 2019. This judgment illustrates the importance of adherence to procedural rules and the differing interpretations of the law by different High Courts on matters related to GST forms and revisions.
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