Sri.Kathuri Rupesh vs. Union Of INDIA
Held
The Court disposed of the writ petition by issuing directions to the authorities. It directed the Joint/Assistant Commissioner, State Tax, to forward the petitioner's representation dated July 6, 2018, to the Chief Commissioner. Furthermore, the Chief Commissioner was directed to forward the said representation, along with his report, to the GST Council. The GST Council is mandated to take a call and pass appropriate orders in accordance with the law within a period of eight weeks from the date of the order. The Court made no order as to costs. Pending miscellaneous petitions, if any, were closed as a sequel to the main order. The Court did not decide on the merits of the petitioner's claim for reopening the portal or manual acceptance of forms but rather directed the matter to be escalated to the GST Council for a decision.
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 June 1, 2018, and to restore input tax credit. The petitioner complained about the operation of the GST web portal. A circular dated April 3, 2018, was issued by the department outlining steps for assesses, with a deadline of April 30, 2018. The petitioner's writ petition was filed after this date. During the pendency of the writ petition, a new circular dated September 10, 2018, was issued. The petitioner had made a representation dated July 6, 2018, to the Joint Commissioner, who forwarded it to the Chief Commissioner for onward transmission to the GST Council. The court heard arguments from the petitioner and the respondents.
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 June 1, 2018, and to rectify the GST tax return uploading system and restore input tax credit. Petitioner's Contention: The petitioner argued that they were suffering due to the malfunctioning of the GST web portal and sought intervention from the Court to allow manual filing of TRAN-1 and TRAN-2 forms and restoration of input tax credit. They relied on their representation dated July 6, 2018, and the subsequent circulars issued by the department, indicating a process for addressing such grievances. Revenue's Contention: The respondents, represented by the learned Assistant Solicitor General and Special Government Pleader, were heard by the Court. The judgment does not explicitly detail their arguments but indicates their participation in the proceedings. The Court's final order suggests a procedural path involving 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. 27892 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
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