Page 53 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] SHREE MOTORS v. UNION OF INDIA 379
[2018 (15) G.S.T.L. 145 (Bom.)], ALD Automotive Pvt. Ltd. v. Commercial Tax Officer
& Ors. : AIR 2018 SC 5235 = 2018 (364) E.L.T. 3 (S.C.), Willowood Chemicals Pvt.
Ltd. v. Union of India : Special Civil Application No. 4252/2018, decided on 19-9-
2018 [2018 (19) G.S.T.L. 228 (Guj.)], wherein, the constitutional validity of second
proviso to Section 140(1) of the CGST Act and Rule 117 of the CGST Rules has
been upheld. It was prayed that the writ petitions be dismissed.
21. I have considered the submissions made by Learned Counsel for
the parties and have perused the material available on record.
22. As noticed hereinbefore, the petitioners in the earlier round of liti-
gation initially challenged the validity of provisions of Section 140 of the CGST
Act and Rule 117 of the CGST Rules, however, in view of the fact that validity
was upheld, the matter was transmitted to the Single Judge.
23. By order dated 21-11-2019 the writ petitions filed by the petitioners
were disposed of by the Learned Single Judge relying on order in the case of
Jodhpur Truck Pvt. Ltd. (supra), with the following directions :-
“In view of the above, the present writ petition is disposed of in terms of
the judgment rendered by this Court in the case of Jodhpur Truck Pvt. Ltd.
(supra) and following directions are issued :
1. The respondents shall permit the petitioner to submit online GST
TRAN-1 form, subject to furnishing a proof that he had tried to up-
load GST TRAN-1 form prior to 27-12-2017 and such attempt failed
due to technical fault/glitch on the common portal. Needless to men-
tion that petitioner will be required to submit a certifi-
cate/recommendation issued by GST Council in this regard.
2. In case all the three requirements enumerated in para no. 12 of
the judgment of Jodhpur Truck Pvt. Ltd. (supra) are met/satisfied, the
petitioner’s online GST TR.AN-1 form shall be accepted, of course, if
it is filed by 31-12-2019 or extended period (if any).
3. For the purpose aforesaid, the petitioner may submit an applica-
tion before the GST Council to issue the requisite certifi-
cate/recommendation, along with requisite particulars, evidence and
a certified copy of the order instant, within a period of 15 days from
today. If the petitioner’s assertion is found correct, the GST Council
shall issue the recommendation/certificate to the petitioner within a
period of three weeks from placement of such application and certi-
fied copy of this order.
4. In case the GST Council is of the view that Petitioner is not enti-
tled for certificate/recommendation, they shall pass an order giving
brief reasons and communicate the same to the petitioner-assessee.
Needless to observe that the petitioner shall be free to take appropri-
ate remedy against such order.”
24. A perusal of the above directions would reveal that the Court per-
mitted the petitioners to submit online Form GST Tran-1 subject to furnishing a
proof that they had tried to upload Form GST Tran-1 prior to 27-12-2017 and
such attempt failed due to technical glitches on the common portal. Further the
petitioners were required to submit a certificate/recommendation issued by GST
Council in this regard and with reference to para 12 of the judgment in the case
of Jodhpur Truck Pvt. Ltd. (supra), the form was ordered to be accepted and the
GST Council was required to issue their requisite certificate within a period of 15
days if the petitioners’ assertion was found correct and in case the petitioners
GST LAW TIMES  23rd April 2020  173