M/S. Sri Srinivasa Chemicals vs. Union Of INDIA
Held
The Court disposed of the writ petition by directing the Joint Commissioner, State Tax, to forward the petitioner's representation dated September 24, 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 then tasked with making a decision and passing appropriate orders in accordance with the law. The Court did not decide on the merits of reopening the portal or accepting manual forms, leaving the final decision to the GST Council. No costs were awarded. Pending miscellaneous petitions were closed.
Facts
The petitioner, M/s. Sri Srinivasa Chemicals, filed a writ petition seeking a Mandamus to direct the respondents to reopen the web portal or manually accept their TRAN-1 and TRAN-2 forms filed on June 1, 2018, and to restore their 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 to take by April 30, 2018. Subsequently, a fresh circular dated September 10, 2018, was issued. The petitioner made a representation dated September 24, 2018, to the Joint Commissioner, who is the Nodal Officer. The Nodal Officer forwarded this representation to the Chief Commissioner, who was expected to obtain orders from the GST Council.
Key Issues
1. Whether the Court should direct the respondents to reopen the web portal or manually accept the TRAN-1 and TRAN-2 forms filed by the petitioner on June 1, 2018, and restore input tax credit, considering the issues faced by assesses with the GST web portal. Petitioner's contentions: The petitioner argued that they faced difficulties with the GST web portal and sought relief by way of manual filing of TRAN-1 and TRAN-2 forms and restoration of input tax credit. They relied on their representation dated September 24, 2018, made to the Joint Commissioner. Respondents' contentions: The respondents did not explicitly record any arguments in the judgment. However, the Court's directions suggest reliance on the circulars issued by the department and the established procedure for addressing such grievances through the GST Council.
Sections Cited
None explicitly mentioned as being discussed or relied upon in the judgment text provided.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH
HON’BLE SRI JUSTICE V.RAMASUBRAMANIAN AND THE HON’BLE MS. JUSTICE J. UMA DEVI
W.P.NO.25826 of 2018
Date: 25-10-2018
#Between: M/s. Sri Srinivasa Chemicals, D.No.13-2-197, Srinivasa Complex, Railways Station Road, Macherla – 522 Rep. by its Proprietor, Sri Vunnam Ramachandraiah, S/o. Janaiah, Guntur District. ….. Petitioner
And
Union of India, rep. by its Secretary, Ministry of Finance, Service Tax, Central Secretariat, New Delhi.
State of Andhra Pradesh, rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.
The Assistant Commissioner of (ST), Vinukonda, Guntur District, Andhra Pradesh.
The Chief Commissioner, Central Tax, 1st Floor, Central Excise Buildings, New GST Bhavan, Port Area, Visakhapatnam – 530 035. 5. The Commissioner, Andhra Pradesh State Tax, Vijayawada.
…. Respondents
! Counsel for the Petitioner : Mr.M.V.K. Moorthy
^ Counsel for Respondent No.2 : Mr. S. Suri Babu Special S.C
<GIST:
> HEAD NOTE:
? Cases referred
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