2019 (12) TMI 780

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....RE, ADVOCATES, SHRI V.G.BHANU PRAKASH, AGA JUDGMENT 1. Heard the learned Counsel appearing for the appellants and the learned counsel appearing for the first respondent (writ petitioner). 2. A brief reference to the factual aspects will be necessary. On 1st July 2017, the implementation of GST regime in India commenced. On 30th November 2017, the first respondent filed its Form GST TRAN-1. On the same day, the form wasamended by the first respondent. However, the first respondent did not mention the quantity of the goods held in stock in Column 7B of Form GST TRAN-1. Though Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short 'CGST Rules') which prescribed filing of Form GST TRAN-2 came into force on 28th June 2017....

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....rm GST TRAN-2. In paragraph 7, it was observed that in terms of the Circular dated 3rd April 2018, the fifth appellant is required to redress the grievance of the first respondent to enable the petitioner to file Form GST TRAN-2 within the time prescribed. 4. The submission of the learned appearing for the appellants is that the observations made by the learned Single Judge at paragraph 7 may not be correct. His submission is that after the time prescribed by law for filing Form GST TRAN-2 has expired, the learned single Judge has virtually issued a direction to the fifth appellant to ensure that the first respondent is in a position to file Form GST TRAN-2. The learned counsel relied upon the decision of the Apex Court in the case of Un....

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....uch extended period as may be decided by the Commissioner. Accordingly, the first respondent attempted to file TRAN-2 which could not be filed due to an error generated as a result of the failure of the first respondent to incorporate the quantity of goods held in stock in Column 7B of Form GST TRAN-1. There is no dispute that there was a bona fide mistake committed by the first respondent while filling Form GST TRAN-1 in early days of GST regime. Even the learned Counsel appearing for the appellants accepted that there are several decisions of various High Courts taking a similar view as the learned Single Judge has taken. On a query made by the Court, he informed the Court that so far the Apex Court has not interfered with any of the orde....

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....greeing with the various decisions of the Delhi High Court and the Gujarat High Court, the Division Bench of the Punjab and Haryana High Court passed a similar order. 8.Thus, this is a case where in very early days of implementation of GST, one column was inadvertently not filled in Form GST TRAN-1. The Form GST TRAN-1 was filed within the time stipulated by law. The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1 electronically by opening the online portal for that purposes or allowing the petitioner to tender form manually on or before 15th October 2019. This was done as the Form GST TRAN-2 could not be filed as there was an inadvertent omission in one column by f....