2019 (5) TMI 1559 - HC - GST

Petitioner instructed to seek extension for GST declaration, authorities to decide promptly.

Megotia Construction Private Limited Versus Goods & Service Tax Council, The Union of India And The Assistant Commissioner

The High Court of Jharkhand directed the petitioner to submit a representation to the Goods & Service Tax Council, New Delhi, and the Nodal Officer of ... Extension of time limit for filing of Form GST-TRANS-I electronically - Input Tax Credit - transitional regime - HELD THAT:- The petitioner is directed to prefer a representation before the Goods & Service Tax Council, New Delhi as also before the Nodal Officer of the State of Jharkhand for extending the time for submitting Form GST-TRANS-I electronically for the Input Tax Credit - The decision will be taken by the respondents-authorities in accordance with law as early as possible and practicable, preferably within a period of four weeks from the date of receipt of a copy of representation. Petition allowed. Issues:Extension of date for submitting declaration electronically in Form GST-TRANS-I to avail Input Tax Credit.Analysis:The High Court of Jharkhand, comprising Mr. Justice D.N. Patel and Mr. Justice B.B. Mangalmurti, addressed a writ petition seeking an extension of the deadline for submitting a declaration electronically in Form GST-TRANS-I to benefit from Input Tax Credit. After considering arguments from both parties and reviewing the facts, especially Annexure 3 of the writ petition, the Court directed the petitioner to submit a representation to the Goods & Service Tax Council, New Delhi, and the Nodal Officer of the State of Jharkhand. The authorities were instructed to decide on the extension request in compliance with the law promptly, preferably within four weeks from the receipt of the representation. Consequently, the writ petition was disposed of by the Court with these observations.This judgment highlights the Court's role in addressing issues related to the extension of statutory deadlines for submitting crucial documents like Form GST-TRANS-I. It underscores the importance of seeking relief through appropriate channels, such as representations to relevant authorities, to address concerns regarding Input Tax Credit benefits. The directive for a timely decision within a specified period reflects the Court's emphasis on efficiency and adherence to legal procedures in resolving such matters. The disposal of the writ petition signifies the Court's commitment to providing legal remedies within the framework of the law, ensuring that parties are heard, and decisions are made in a fair and timely manner.