Sri.Katturi Mallesh vs. Union Of INDIA
Held
The Court disposed of the writ petition by directing the Joint/Assistant Commissioner, State Tax, to forward the petitioner's representation dated 06.07.2018 to the Chief Commissioner. Subsequently, the Chief Commissioner was directed to forward this representation, along with his report, to the GST Council. The GST Council was mandated to take a decision and pass appropriate orders in accordance with the law within a period of eight weeks. The Court made no order as to costs. The issue of whether a Mandamus should be issued to reopen the portal or accept forms manually was implicitly deferred pending the GST Council's decision. No specific provisions of the GST Act were discussed in detail in relation to the core issue of portal access or manual filing.
Facts
The petitioner filed a writ petition seeking a Mandamus to direct the respondents to reopen the web portal or accept TRAN-1 and TRAN-2 forms manually filed on 01.06.2018, rectify the GST tax return uploading system, and restore input tax credit. The petitioner had previously made a representation dated 06.07.2018 to the Joint Commissioner, who acted as the Nodal Officer. This representation was forwarded to the Chief Commissioner, who was expected to obtain orders from the GST Council. The Court noted that numerous writ petitions had been filed concerning issues with the GST web portal, and circulars had been issued by the department to address these problems.
Key Issues
1. Whether the Court should issue a Writ of Mandamus directing the respondents to reopen the web portal or accept TRAN-1 and TRAN-2 forms manually filed on 01.06.2018, rectify the GST tax return uploading system, and restore input tax credit. Petitioner's Argument: The petitioner contended that they had filed their TRAN-1 and TRAN-2 forms manually on 01.06.2018 and sought intervention from the Court to rectify the system and restore their input tax credit due to issues with the web portal. They relied on their representation dated 06.07.2018 and the subsequent actions taken by the Nodal Officer and Chief Commissioner. Revenue/State's Argument: The respondents, represented by the learned Assistant Solicitor General and Special Government Pleader, were heard. The judgment does not explicitly detail their specific arguments against the petitioner's claims but implies their involvement in the process of forwarding the representation to the GST Council.
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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON’BLE MS. JUSTICE J. UMA DEVI
WP NO. 27824 of 2018
ORDER: (Per Hon’ble Sri. Justice V. Ramasubramanian)
The petitioner has come up with the above writ petition seeking issue of Writ of Mandamus to direct the respondents either to reopen the web portal or to accept the TRAN-1 and TRAN-2 forms manually filed by them on 01.06.2018 and to rectify the GST tax return uploading system and to restore the input tax credit.
Heard Mr. S.R.R, Viswanath, learned counsel for the petitioner and Mr. K. Lakshman, learned Assistant Solicitor General and Mr. J. Anil Kumar, learned Special Government Pleader for Commercial Taxes appearing for the respondents.
Innumerable writ petitions came up before this Court, complaining of the operation of the web portal relating to GST. Originally, the department came up with a circular dated 03.04.2018. As per the circular, several steps were indicated as available to the assesses, to be taken on or before 30.04.2018. 4. Complaining that even these steps did not alleviate their sufferings, the petitioner came up with the above writ petition. During the pendency of the
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