M/S.Am Distributor vs. Union Of Inida
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY ,THE 11TH DAY OF FEBRUARY 2019 / 22ND MAGHA, 1940 WP(C).No. 3815 of 2019 PETITIONER: M/S.AM DISTRIBUTOR, 35/926B, NORTH JANATHA ROAD, PALARIVATTOM, PIN 682025,REPRESENTED BY MANAGING PARTNER MR. MUHAMMED BASHEER. BY ADV. SMT.K.LATHA RESPONDENTS: 1 UNION OF INIDA, REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO 46, NORTH BLOCK, NEW DELHI 110001. 2 GOODS AND SERVICE TAX NETWORK (GSTIN), THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI 110037. 3 THE GST COUNCIL THROUGH ITS SECRETARY, 5TH FLOOR, TOWER 11, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. 4 DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN 682 018 5 THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA 695 002. 6 THE COMMISSIONER, DEPARTMENT OF KERALA,STATE GOODS AND SERVICE TAX, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, KERALA 695 002. WP(C).No. 3815 of 2019 2 7 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, COMMERCIAL TAXES OFFICE, THEVARA, ERNAKULAM 682 019. MM JASMINE GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 3815 of 2019 3 JUDGMENT Petitioner is a registered dealer. In certain reliefs sought for, in this writ petition, the petitioner confines to the relief no. (ii). (ii) Issue a Writ of Mandamus or any other appropriate Writ, Order or Direction directing the second, third, fourth, fifth and sixth respondents to accept the petitioner's manual filing of revised FORM GST TRAN 1 and the resultant FORM GST TRAN 2 that may be filed within a period of three weeks.
Having considering the similar judgment of this Court in W.P(C) No. 609 of 2019, there shall be a direction to the respondents 2 to 6, to accept the petitioner's manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 within a period of one month. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE SVP
WP(C).No. 3815 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE EMAIL SENT FROM THE PETITIONERS EMAIL ID TO VARIOUS RESPONDENTS DATED 11- JANUARY 2019 WHICH IS COUNTERSIGNED BY DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE- 111, ERNAKULAM EXHIBIT P2OF THE NOTIFICATION NO 34/2017-CENTRAL TAX DATED 15.9.2017 EXHIBIT P3 THEOF THE NOTIFICATION NO 48/2018-CENTRAL TAX DATED 10.9.2018 RESPONDENT'S EXHIBITS : NIL
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.