M/s AS Steel Traders Versus Union of India
GST
2018 (10) TMI 1240 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (19) G. S. T. L. 414 (A. P.)
TELANGANA AND ANDHRA PRADESH HIGH COURT – HC
Dated:- 3-10-2018
Writ Petition Nos. 32259 and 33573 of 2018
GST
Sri Justice Ramesh Ranganathan And Smt Justice Kongara Vijaya Lakshmi
For the Petitioner : Venkata Rangadas Kanuri
For the Respondent : K Lakshman Ast Sol Gen
COMMON ORDER:
{PER HON'BLE SRI JUSTICE RAMESH RANGANATHAN}
Heard Sri K.S.Ravi Shankar, learned counsel appearing on behalf of the petitioners, and Sri B.Narasimha Sarma, learned Senior Standing Counsel for CGST and, with their consent, both these writ petitions are disposed of at the stage of admission.
The dispute, in both these writ petitions, relate to the validity of the order passed by the Joint Commissioner, Visakhapatnam on 27.06.2018 rejecting the petitioners' request to receive their return in FORM GST TRAN-1 which would enable them to claim in
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nding Counsel, would draw our attention to the letter addressed by the petitioners on 19.02.2018 to submit that, even on their own admission, the petitioners did not seek to file the return in FORM GST TRAN-1 by 27.12.2017; and they had, in fact, admitted having attempted to do so only on 28.12.2017. The fact, however, remains that the question, whether or not the petitioners had attempted to file their return in FORM GST TRAN-1 on 27.12.2017, has not been examined by the Joint Commissioner in the impugned order.
In the impugned order dated 27.06.2018, the Joint Commissioner rejected the petitioners' plea of server error/technical difficulties in filing FORM GST TRAN-1 on 27.12.2017, holding that the statistics showed that several such returns were filed between 24.12.2017 and 27.12.2017; and there appeared to be no technical glitch/system related matter that prevented the petitioners from filing their TRAN-1 in time.
The Department of Revenue, Central Board of Indirect Taxes and Cus
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7(1A) of the CGST Rules, power has been conferred on the Commissioner, on the recommendations of the GST Council, to extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31.03.2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal, and in respect of whom the Council has made a recommendation for such extension.
The very fact that the Government of India has, itself, issued a notification amending the Rules is its recognition of the fact that certain dealers were unable to electronically submit their declarations in FORM GST TRAN-1 on 27.12.2017. Pursuant to Notification No.48/2018, the Commissioner (GST) issued Order No.4/2018-GST dated 17.09.2018 exercising his powers under Rule 117(1A) of the CGST Rules, to extend the period for submitting the declarations in FORM GST TRAN-1 till 31.01.2019 for the class of registered persons w
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