Subhash Traders vs. Union Of India And Others
(Allahabad High Court, Uttar Pradesh)

Case Law
Petitioner / Applicant
Subhash Traders
Union Of India And Others
Allahabad High Court
Uttar Pradesh
Oct 23, 2021
Order No.
Writ Tax No. – 374 of 2019
TR Citation
2021 (10) TR 4778
Related HSN Chapter/s
Related HSN Code


Heard learned counsel for the petitioner and Sri Apurva Hajela, learned Standing Counsel for the State.

The present petition has been filed seeking a direction to upload the Form GST TRAN-1 within extended timeline.

Identical controversy has been dealt with in Writ Tax No.477 of 2021 along with other matters. That writ petition was allowed vide judgment dated 15.09.2021 with the following direction:-

“(i) All petitioners before this Court may first file physical Form GST TRAN-1/TRAN-2 before their respective jurisdictional authority, within a period of four weeks from today.

(ii) That jurisdictional authority shall then make a report in writing on the same, as to compliances contemplated under Section 140 of the CGST Act and Rule 117 of the CGST Rules.

(iii) In case, no objection be taken, a report to submit/revise/re-revise the Form GST TRAN- 1/TRAN-2 electronically, would be made by the concerned jurisdictional authority, within a period of two weeks.

(iv) In the event of any objection arising, one limited opportunity may be given to that petitioner to correct or revise or re-revise the physical Form GST TRAN-1/TRAN-2. That exercise may be completed within a period of three weeks and the report be submitted accordingly.

(v) Upon completion of that exercise, the jurisdictional authority shall forward his report along with said physical GST TRAN-1/TRAN-2 to the GST Network, within a further period of one week, with a copy of that communication to the petitioner concerned, through Email or other approved mode. No form submitted in compliance of this order would be rejected/declined as filed outside time.

(vi) The GST Network shall thereupon either itself upload the GST TRAN-1/TRAN-2, within two weeks of receipt of such communication or allow that petitioner opportunity to upload those details, within a reasonable time.”

For the reasons contained in the judgment dated 15.09.2021 passed in Writ Tax No. 477 of 2021, the present writ petition is also allowed on the same terms.

Petitioner shall make required compliance within one week from today.

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