High Court granted liberty to petitioner to apply for further extension of window to submit TRAN-1 and TRAN-2 forms under GST law, disposing of the writ petition without further direction.
Petitioner given liberty to apply for filing TRAN-1/TRAN-2 forms if window is further extended by respondents.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
D.B. Civil Writ Petition No. 9729/2018
M/s. Vinay Fabrics Pvt. Ltd., 7 Light Industrial Area, Cazri Road, Jodhpur, Through Its Director, Vinod Jain S/o. Umed Raj Jain, Aged About 54 Years, Resident Of A-35, Shastri Nagar, Jodhpur.
----Petitioner
Versus
----Respondents
For Petitioner(s)
: Mr. Rahul Sharma, on behalf of Mr. Pankaj Kumar Bohra
For Respondent(s) : Mr. Rajvendra Saraswat for R-1 Mr. Kesar Singh, on behalf of Mr. Hemand Dutt, for R-2 and R-3
HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
02/12/2022
The instant writ petition has been filed by the petitioner seeking a direction for extension of window to submit the TRAN-1 and TRAN-2 forms. The period of furnishing the said forms was extended for two months from 01.09.2022 to 31.10.2022 by Hon’ble Supreme Court vide judgment dated 29.08.2018 passed in Special Leave to Appeal (Civil) Nos.32709-32710/2018. The said period was further extended till 30.11.2022 by virtue of the
(2 of 2)
[CW-9729/2018]
CBDT Circular No.180/12/2022-GST dated 09.09.2022. Thus, the above extended period has come to an end on 30.11.2022.
In view of the above facts, the petitioner is given liberty to apply for filing the TRAN-1/TRAN-2 forms in case the window for submitting the same is further extended by the respondents. The writ petition is disposed of in these terms.
(KULDEEP MATHUR),J
(SANDEEP MEHTA),J
5-Pramod/-
1 issue framed by the court
Whether liberty can be granted to apply for extension of window to submit TRAN-1 and TRAN-2 forms under GST.
M/s. Vinay Fabrics Pvt. Ltd.
The Union Of India
The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur
The Deputy/assistant Commissioner, State Goods And Service Tax Division, Circle-C, Jodhpur
SANDEEP MEHTA
KULDEEP MATHUR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
