2019 Taxo.online 58

527 of 2019,writ petition no. 527 of 2019 (T-REs)

M/s RAVAGO SHAH POLYMERS PRIVATE LIMITED AND OTHERS

UNION OF INDIA AND OTHERS

2019

GST

Goods and Services Tax Act, 2017 and The Companies Act, 1956

Section 164 of CGST Act, 2017

CGST Rules, 2017

Rule 117

S. Sujatha, Justice

In favour of assessee

High Court

Karnataka

Represented By : –

Petitioner : -Sri R Dakshina Murthy and Sri Ravi Shankar KS

Respondent : – Sri T K Vedamurthy

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO QUASH SECTION 164 OF CGST/CGST ACT READ WITH RULE 117 OF THE CGST AND SGST RULES, 2017 AND FORM TRAN 1 AS BEING ILLEGAL, UNCONSTITUTIONAL AND UNTENABLE IN LAW AND ETC.

THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY THE COURT MADE THE FOLLOWING: –

ORDER

The petitioners have assailed the communication/representation dated   27.06.2018 issued by respondent No.6 interalia seeking a direction to respondent No.6 to act on the representation of the petitioner dated 6.03.2018 at Annexure G to the writ petition and sought for other consequential reliefs.

2. The petitioners claiming to be a private limited company incorporated under the Companies Act, 1956, are engaged in the business of trading in imported and domestically procured plastic and raw materials of plastics. It appears that on and after the last date prescribed, for filing Form GST Tran-1, the petitioner filed a representation on 6.3.2018 seeking to facilitate the petitioners for filing Form GST Tran-1. It is the grievance of the petitioners that, the respondent No.6 has issued the endorsement advising the petitioners to contact the respective individual officers for redressal of their grievance.

3. However, in view of the insertion of Rule 1 (1)(A) to Rule 117 of the Central Goods and Service Tax Rules, 2017, which provides that the Commissioner on the recommendations of the counsel, can extend the date for submitting the Form in GST Tran-1 by a further 4 period not beyond March 2019 in respect of registered persons, who could not submit the said declaration on the common portal and the notification issued by the Commissioner dated 17th September 2018 extending the period for submitting the Form GST Tran-1 till 31.01.2019 for the class of registered persons, who could not submit the Form / declaration by the due date on account of the technical defect on the common portal, the writ petition does not survive for consideration and is rendered infructuous.

4. The petitioners are at liberty to avail the benefit of the notification issued by the Commissioner dated 17th September 2018.

5. Hence the writ petition stands dismissed as having become infructuous.