M/S.Vihari Marketing PVT LTD. vs. The Assistant Commissioner Of Central Tax
Held
The Court observed that following a Supreme Court judgment, Tran-1 and Tran-2 forms were kept open for filing. The petitioner was directed to avail this opportunity and upload the relevant material before October 31, 2022.
Facts
The petitioner sought a writ of mandamus to declare the levy of duty, interest, and penalty for not filing Tran-2 forms as illegal. The petitioner claimed to have attempted to file the forms multiple times but failed, and also made a mistake in filing the Tran-1 form.
Key Issues
Whether the petitioner should be allowed to file Tran-1 and Tran-2 forms manually or through an opened portal due to technical glitches and errors in initial filing.
Sections Cited
Tran-1, Tran-2
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No.44976 of 2018
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus declaring the action of the respondents in levying duty of ₹48,80,172/- with interest for not filing Tran – 2 forms which in fact the petitioner tried on 16.08.2018, 20.09.2018 and 15.11.2018 but failed and the mistake of the petitioner in filing Tran – 1 form by wrongly stating in the central excise column as ‘Yes’ instead of ‘No’ as illegal, arbitrary, unjust, improper, being the GST Act is new Act and direct the respondents to open Tran - 2 form or accept the Tran – 2 form manually and grant such other relief as fit and proper under the circumstances of the case.
Heard learned counsel for petitioner, Sri M.V.K.Moorthy, learned counsel for petitioner, learned Government Pleader for Commercial Taxes – II representing on behalf of the 1st respondent, Sri Y.N.Vivekananda, learned Senior Standing Counsel for CBIC,
2 representing on behalf of the 2nd respondent and learned Deputy Solicitor General, representing on behalf of the 3rd respondent.
Referring to the judgment o
The judgment continues below.
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