Sugan Clothing Vs Assistant Commissioner of GST & CE (Madras High Court)
The petitioner is an assessee under the provisions of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) and challenges an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1.
2. I am of the considered view that the petitioner has categorically missed the bus, seeing as the judgment of the Hon’ble Supreme Court in the case of Union of India and another v. Filco Trade Centre Pvt. Ltd. and another (SLP (C) Nos.32700 – 32710 of 2018 dated 22.07.2022has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2.
3. The petitioner, being an assessee for the purposes of the Act would/should, no doubt had been aware of all these developments and should have availed of the same in time. Substantial efforts were taken by the Registry of this Court as well as by the revenue authorities in listing those matters that related to amendment of TRAN-1 and 2 during the period when the benefit under the aforesaid judgment was operative, till 30.11.2022.
4. However, the primary responsibility for the same lies in the hands of the petitioner and as on date it is too late. The impugned order is hence confirmed and this writ petition, dismissed. No costs.
