2019 (12) TMI 1086 - HC - GST

Filing of Form GST TRAN-1 - transition to GST regime - HELD THAT - The writ petition is disposed of in terms of the judgment rendered by this Court in the case of JODHPUR TRUCK PVT. LTD. VERSUS UNION OF INDIA, CHAIRMAN, GSTIN, GST, COUNCIL, THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONRATE, JODHPUR 2019 (11) TMI 820 - RAJASTHAN HIGH COURT where it was held that Notification dated 10.9.2018 a new proviso sub-rule (1A) was introduced, while the provision contained in sub-rule (1) remained unaltered. A careful reading of sub-rule (1A) shows that it is not an extension of time of furnishing return or GST TRAN-1; it is rather an enabling provision providing further opportunity to the registered person who could not submit the said declaration by the due date on account of technical difficulties on the common portal. Application disposed off.

Summary

Issues:
1. Interpretation of a previous court decision regarding GST TRAN-1 form submission.
2. Clarifications required for submission of GST TRAN-1 form.
3. Directions issued by the High Court for submission of GST TRAN-1 form.
4. Procedure for obtaining a certificate/recommendation from the GST Council.
5. Remedies available to the petitioner in case of a negative decision by the GST Council.

The judgment by the Rajasthan High Court, delivered by Justice Dinesh Mehta, addressed the issue of the submission of GST TRAN-1 form in light of a previous court decision. The counsel for the respondents cited a specific case, emphasizing its relevance to the current matter. The petitioner's counsel acknowledged the applicability of the previous judgment but sought further directions to avoid potential difficulties for the petitioner-assessee. Consequently, the court disposed of the writ petition in line with the earlier judgment and issued specific directions to facilitate the submission process.

The High Court directed the respondents to allow the petitioner to submit the GST TRAN-1 form online, subject to meeting certain conditions. These conditions included providing evidence of attempting to upload the form before a specified date and encountering technical issues on the common portal. The petitioner was instructed to obtain a certificate or recommendation from the GST Council to support their claim, ensuring compliance with the outlined requirements within a stipulated timeframe.

Furthermore, the court outlined additional conditions for the acceptance of the petitioner's GST TRAN-1 form, aligning with the parameters set in the referenced judgment. The petitioner was given a deadline for submission, with provisions for an extended period if necessary. To obtain the required certificate/recommendation from the GST Council, the petitioner was directed to submit an application containing essential details and evidence within a specified timeframe.

In the event of a negative assessment by the GST Council regarding the certificate/recommendation, the court delineated a process for issuing a reasoned order to the petitioner. The petitioner was granted the liberty to pursue appropriate remedies against any adverse decision, ensuring a fair and transparent mechanism for addressing potential disputes. Finally, the judgment also addressed the disposition of the stay application, bringing closure to ancillary matters related to the case.