JAGDALPUR MOTORS Vs. UNION OF INDIA

JUDGEMENT

(1.) The instant writ petition has been filed seeking for the following reliefs:

(2.) The facts of the case is that the petitioner's company on account of certain technical glitches that arose after the introduction of the GST Law were not able to submit their Tran-1 and Tran-2 forms within the stipulated period as was the case with many other similarly placed persons. Many of such persons had gone to the Supreme Court and finally the Supreme Court vide its order dtd. 22/7/2022 in Union of India Vs. Filco Trade Centre Pvt. Ltd. (SLP No.32709-32710/2018-22/7/2022) has made the following observations:

(3.) It is said that subsequently the Supreme Court again vide order dtd. 2/9/2022 in case of Filco Trade Centre (Supra) have extended the submission of the Tran-1 and Tran-2 up till 30/11/2022. Meanwhile, the petitioner did submit their Tran-1 and Tran-2, however inadvertently when the said form was filled in the column showing total outstanding credit inputs the petitioner's consultant inadvertently filled it as NIL and immediately the form got frozen. Thereafter the petitioner tried his best for resetting the same and for revising the same but under the system it was not permissible, nor was it provided and therefore the petitioner has not filed the Tran-1 and Tran-2 forms.