M/S.Ranjeeth Fertilisers 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. The Chief Commissioner was further 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 reasoning for this disposal is procedural, aiming to escalate the issue to the appropriate decision-making body, the GST Council, for a final call on the matter. No specific issue was decided on merits, and no input tax credit was restored by the Court's order.
Facts
The petitioner filed a writ petition seeking a mandamus to direct the respondents to reopen the web portal or manually accept TRAN-1 and TRAN-2 forms filed on 01.06.2018, and to restore their 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 by the Nodal Officer to the Chief Commissioner, who was expected to seek orders from the GST Council. The court noted that similar issues had been raised in numerous writ petitions concerning the GST web portal's operation, and that subsequent circulars and court orders had been issued.
Key Issues
1. Whether the Court should issue a Writ of Mandamus directing the respondents to reopen the web portal or manually accept TRAN-1 and TRAN-2 forms filed by the petitioner on 01.06.2018, and to restore input tax credit. Petitioner's Contention: The petitioner argued that they were unable to upload their TRAN-1 and TRAN-2 forms due to issues with the GST web portal. They sought a direction for manual acceptance of these forms and restoration of their input tax credit. They relied on their representation dated 06.07.2018 made to the Joint Commissioner. Revenue's Contention: The respondents, represented by the Assistant Solicitor General and Special Government Pleader, did not present any specific arguments against the petitioner's claim in the provided text. However, the court's order indicates a procedural path involving forwarding the representation to higher authorities.
Sections Cited
TRAN-1, TRAN-2
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THE HON’BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON’BLE MS. JUSTICE J. UMA DEVI
WP NO. 27884 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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