M/S Saritha Electronics vs. The Superintendent Of Central Tax
Held
The High Court disposed of the writ petition in terms of the Supreme Court's order in Union of India vs. Filco Trade Centre Pvt. Ltd. This order directed the GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for a specified period.
Facts
The petitioner sought a writ of mandamus to direct respondents to enable filing of Form GST TRAN-1 for claiming transitional credit due to technical glitches on the GST portal. The petitioner relied on a Supreme Court judgment allowing such claims.
Key Issues
Whether the petitioner should be allowed to file Form GST TRAN-1 for transitional credit despite missing the original deadline due to technical issues on the GST portal.
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.936 of 2021
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri B. Srinivasa Rao, learned counsel for the petitioner, Sri Suresh Kumar Routhu, learned Senior Standing Counsel for Central Tax appearing for respondent No.1, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.2, 3 and 5; and Sri N.Harinath, learned Assistant Solicitor General appearing for respondent Nos.4 and 6, and perused the record. With their consent, the present writ petition is disposed of at the admission stage.
The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring the inaction on the part of the respondents in not enabling Form GST TRAN-1 of the Petitioner through GST portal for claiming the transitional credit available in VAT returns to a tune of Rs.16,89,632/- as on 30.06
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.