2019 Taxo.online 202

WRIT TAX No. – 415 of 2019 dated 01.04.2019

M/s HINDON FILTERS PVT. LTD.

UNION OF INDIA AND 4 OTHERS

2019

GST

Central Goods and Service Tax Act

Pankaj Mithal, Justice and Saumitra Dayal Singh, Justice

In favour of assessee

High Court

Allahabad

Represented By:

Counsel for Petitioner :- Rishi Raj Kapoor
Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi,C.S.C.

1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner, Sri B.K. Singh Raghuvanshi, learned counsel for the respondent no.5 and Sri Krishna Ji Shukla, learned counsel for the Union of India.

2. The petitioner by means of this petition wants time to file GST TRAN-I be extended or that recommendations be made to the GST Council to extend the period of limitation for the above purpose. The petitioner apart from the above prayer has not pressed any other relief.

3. In that connection, he submits that he could not file the necessary TRAN-I form within the stipulated period due to certain technical difficulties, and therefore, he had moved an application on 28.03.2019 to the Assistant Commissioner GST, Saharanpur for the extension of time.

4. In view of the aforesaid facts and circumstances, without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the
above application and pass appropriate order in accordance with law.

5. Accordingly, the petition stand disposed of.

Order Date :- 1.4.2019