M/S. Sai Enterprises 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 19.09.2018 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 is then to take a decision and pass appropriate orders in accordance with the law. The Court did not decide on the merits of the petitioner's claim regarding the reopening of the portal or the restoration of input tax credit. The issue of whether the TRAN-1 and TRAN-2 forms should be accepted manually or if the portal should be reopened was left for the GST Council to determine. No order as to costs was made.
Facts
The petitioner, M/s. Sai Enterprises, filed a writ petition seeking a Mandamus to direct the respondents to reopen the web portal or accept their manually filed TRAN-1 and TRAN-2 forms dated 01.06.2018, and to restore their input tax credit. The petitioner complained about the operation of the GST web portal. Initially, a circular dated 03.04.2018 provided steps for assesses to take by 30.04.2018. However, these steps did not resolve the petitioner's issues. A subsequent circular dated 10.09.2018 was issued, and a Division Bench of the High Court had passed orders based on it. The petitioner made a representation dated 19.09.2018 to the Joint Commissioner, who acted as the Nodal Officer.
Key Issues
1. Whether the Court should direct the respondents to reopen the web portal or accept the manually filed TRAN-1 and TRAN-2 forms submitted by the petitioner on 01.06.2018, and consequently restore the input tax credit, considering the issues faced by the petitioner with the GST web portal's operation. Petitioner's contention: The petitioner argued that they have suffered due to the malfunctioning of the GST web portal and that their manually filed TRAN-1 and TRAN-2 forms should be accepted to restore their input tax credit. They relied on the fact that they made a representation to the Nodal Officer. Respondents' contention: The respondents did not explicitly record any arguments against the petitioner's plea in the judgment. However, the procedural directions indicate that the matter requires further consideration by higher authorities.
Sections Cited
None explicitly mentioned as being discussed or interpreted in detail, but the context relates to the filing of TRAN-1 and TRAN-2 forms for input tax credit under GST.
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.25865 of 2018
Date: 25-10-2018
#Between: M/s. Sai Enterprises, Gangula Bazar, Vinukonda, rep. by its Managing Partner, Sri Kuppam Tandava Krishna, S/o. Erukalaiah. ….. 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
VRS,J & JUD,J. W.P.No.25865/2018 2
THE HON’BLE SRI JUS
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