2021 (11) TMI 975

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.... Respondents (Sri. M.B. Kanavi, CGSC For R1; Sri. Girish Hulmani, Advocate For R3 & R4; SRI. V.S. Kalasurmath, HCGP For R5 & R7)   ORDER 1. Sri. Girish Hulmani, learned counsel accepts notice for respondent No.2. Learned HCGP accepts notice for respondent No.6. In view thereof, there is no requirement of any process fee and furnishing of copies. 2. The petitioner is before this Court, seeking for the following reliefs: (i) Issue a writ of certiorari, or such other writ, order or direction in the nature of a writ of certiorari, quashing the decision of respondent No.4 in wrongly closing their grievance ticket (Annexure-H) as being illegal, arbitrary and ultra vires Section 140 of CGST Act, 17 and Rule 117 of CGST Rul....

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....of the considered opinion that, there would be no such requirement to file a separate statement of objections, the said statement of objects can be considered as objections in the present matter also. 4. In the petition there are various submissions made as regards the attempts made by the petitioner to upload the Tran 1 form on the website of the respondents. It is contended that, it was sought to be uploaded and it was contended that there were various issues in the software and therefore, the same was not properly uploaded. 5. Learned counsel for the respondents contends that, all the statement are not correct inasmuch as the system of the respondent was working properly and Tran 1 could have been uploaded which has not been done a....

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.... limitation by framing the Rules in the absence of law in the Act, as the GST regime is a new tax regime that too in the transitional period. Even in terms of Section 172 any suitable order can be passed within a period of three years if any difficulty arises in giving effect, to any provisions of the Act for the purpose of removing the said difficulty. This Court has no reason to differ from the findings of the Hon'ble Court referred to above. 9. For the reasons aforesaid, the request of the petitioners to extent the time prescribed under Rule 117 cannot be denied. 9. Accordingly, writ petitions are allowed directing the respondents to permit the petitioners to file/revise the TRAN-1 either electronically or manually on o....