M/S. Power Pioneers vs. Superintendent Of Central Tax
Held
The Court directed the Goods and Service Tax Network (GSTN) to open the common portal for filing TRAN-1 and TRAN-2 forms for two months. This was to allow aggrieved registered assessees to file or revise their forms for availing transitional credit.
Facts
The petitioner sought to reopen the GST portal to file TRAN-1 and claim transitional credit. The petitioner argued that inaction by respondents was arbitrary and contrary to law.
Key Issues
Whether the petitioner's request to file TRAN-1 and claim transitional credit should be considered, given the Supreme Court's directions.
Sections Cited
Section 140(3)
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU
WRIT PETITION No.11467 of 2020
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, Sri Y.N. Vivekananda, learned standing counsel appearing for Central Tax appearing for respondent Nos.1 & 2, Sri N. Harinath, learned Deputy Solicitor General appearing for respondent No.4 and learned Government Pleader for Commercial Tax appearing for respondent Nos.3 and 5 and with their consent, this writ petition is disposed of at the stage of admission.
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue a writ of Mandamus or any other appropriate writ, order or direction declaring the inaction of the respondents to reopen the portal immediately enabling the petitioner to file TRAN-1 and to claim Credit Carry Forward of Rs.59,16,431/-, which is entitled by the petitioner, as per Section 140(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GST Act, 2017, contrary to Article 14
The judgment continues below.
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