M/S Sruthi Chemicals vs. The Assistant Commissioner (St)
Held
The Court followed a Supreme Court order which directed the GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for two months. The petitioner was permitted to utilize this opportunity.
Facts
The petitioner sought to reopen the GST portal to file TRAN-1 and claim transitional credit, alleging inaction by the respondents. The petitioner relied on a Supreme Court order to support their claim.
Key Issues
Whether the petitioner could be permitted to file TRAN-1 and claim transitional credit, given the Supreme Court's directions regarding portal reopening.
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.2634 of 2021
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.1 and 4, and Sri N. Harinath, learned Assistant Solicitor General for Customs, Central Excise, Service Tax & Central Goods and Services Tax and Union of India appearing for respondent Nos.2 and 3, 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 Writ of Mandamus or any other appropriate writ or 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.42,05,365/-, 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
The judgment continues below.
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