Arihant Motors vs Union Of India And Ors
2023 Latest Caselaw 657 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 7228/2018

Arihant Motors, Main Road, Opposite Divya Marble, Near Gattani Hospital, Banar Road, Jodhpur Through Its Proprietor Kunal Kasliwal S/o Shri Hukkam Chand Jain, Aged About 38 Years, Resident Of Plot No. 86, Section 7 New Power House Road, Jodhpur.

----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. Commercial Taxes Officer, Circle-A, Commercial Taxes Department, Jodhpur.

----Respondents

For Petitioner(s) : Mr. Lokesh Mathur For Respondent(s) : Mr. Hemant Dutt

HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI

Order

17/01/2023

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

(2 of 2) [CW-7228/2018]

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.

(RAJENDRA PRAKASH SONI),J (SANDEEP MEHTA),J

1-Devesh/-

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