2021 (11) TMI 61 - HC - GST

High Court Orders Petitioner to Upload Form GST TRAN-1 Promptly

The High Court granted the present writ petition, directing the petitioner to upload Form GST TRAN-1 within one week from the date of the order, following ... Seeking a direction to upload the Form GST TRAN-1 within extended timeline - HELD THAT:- Identical controversy has been dealt with in M/S RATEK PHEON FRICTION TECHNOLOGIES PRIVATE LIMITED VERSUS PRINCIPAL COMMISSIONER AND 2 OTHERS AND M/S MODERN PLYWOOD CENTRE, M/S ALLIED AGENCIES VERSUS UNION OF INDIA AND 5 OTHERS [2021 (9) TMI 1042 - ALLAHABAD HIGH COURT] where it was held that there is no hesitation in observing that a reasonable opportunity ought to have been granted to all “registered persons”/taxpayers to submit/revise/re-revise electronically their Form GST TRAN-1/TRAN-2. Petition allowed. Issues:Seeking direction to upload Form GST TRAN-1 within extended timeline.Analysis:The High Court heard the counsel for the petitioner and the Standing Counsel for the State regarding a petition seeking a direction to upload Form GST TRAN-1 within an extended timeline. The court noted that a similar issue was addressed in a previous judgment where certain directions were given. The previous judgment, dated 15.09.2021, allowed the writ petition and provided specific directions for compliance. These directions included the filing of physical Form GST TRAN-1/TRAN-2 within four weeks, followed by a report by the jurisdictional authority on compliance with relevant provisions. The court also outlined procedures in case of objections, giving petitioners opportunities to correct or revise the forms. The jurisdictional authority was instructed to forward reports and forms to the GST Network within specified timelines. The present writ petition was allowed based on the reasoning and terms of the previous judgment.The court granted the present writ petition on the same terms as the previous judgment, dated 15.09.2021. The petitioner was directed to ensure required compliance within one week from the date of the current order. The judgment reiterated the importance of adhering to the directions outlined in the previous judgment to facilitate the uploading of Form GST TRAN-1 within the specified timelines.