2018 Taxo.online 421
WP. No.14394/2018 (T-RES) dated 22.10.2018
SHRI SHAKTI TECHNOLOGIES
UNION OF INDIA AND OTHERS
Central Goods and Service Tax Act, 2017
Notification No.48/2018 – Central Tax dated 10.09.2018
Dr. Vineet Kothari, Justice
In favour of assessee
Represented by: –
Petitioner: – Mr. K. Mallaha Rao
Respondent: – Mr. K.M. Shivayogiswamy, Mr. Vikram A. Huilgol
1. The learned counsels at the Bar submitted that the controversy in hand is covered by a decision of this Court in the case of Mountain Valley Springs India Pvt. Ltd. Vs. Assistant Commissioner of Goods and Services Tax, Commercial Taxes and others) in Writ Petition No.32774/2018 (T-RES) decided on 24/09/2018in which this Court has held as under:-
- In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr.Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Central Tax, New Delhi dated 10.09.2018, which is quoted below for ready reference:
“[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No.48/2018 – Central Tax
New Delhi, the 10th September, 2018
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
- (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
- In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 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.”;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following proviso shall be inserted namely:-
“Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
- In view of the aforesaid Notification, admittedly, the petitioner has an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before 31.03.2019, and therefore, to this extent the relief prayed for in this writ petition stands granted by the GST Department extending the period for submitting the declaration upto 31.03.2019.
- In view of the said Notification, the present writ petition is disposed of as infructuous, with a liberty and direction to the petitioner-assessee to upload the said FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council on or before 31.03.2019, in accordance with law.
2. In view of the submission made by the learned counsels and on perusal of the Order passed by this Court, the present writ petition is disposed of in the same terms. No costs.