Jain Automobiles vs Union Of India ...
2023 Latest Caselaw 1111 Raj

[2023/RJJD/002512]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6926/2020

Jain Automobiles, Main Road, Kesharganj, NH 27 Road, Bijolian, Bhilwara, Rajasthan Through Its Proprietor Ramesh Chandra Jain S/o Shri Gheesi Lal Jain, Aged About 64 Years, Resident Of 1239/2, Near Bada Jain Mandir, Bijolian, Bhilwara.

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

2. The Commissioner (Gst), Gst Policy Wing, Central Board Of Excise And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

3. Good And Service Tax Council, Tower-Ii, 5Th Floor, Jeevan Bharti Building, New Building Through Its Secretary.

4. Assistant Commissioner, Central Goods And Service Tax Department, Range Azad Nagar, Bhilwara.

----Respondents

For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Naman Maheshwari, on behalf of Mr. Rajvendra Saraswat

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

27/01/2023

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

[2023/RJJD/002512] (2 of 2) [CW-6926/2020]

said period was further extended till 30.11.2022 by virtue of the

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.

(YOGENDRA KUMAR PUROHIT),J (SANDEEP MEHTA),J

2-Pramod/-

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