M/S. Jemini Plaza vs. The Superintendent Of Central Tax
Held
The Court followed a Supreme Court order directing GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for two months. The petitioner is permitted to file the relevant form during this 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. The petitioner had VAT returns showing a credit of Rs.19,03,557/- as of June 30, 2017.
Key Issues
Whether the petitioner should be allowed to file Form GST TRAN-1 for transitional credit despite the original deadline, considering technical glitches and a Supreme Court directive.
Sections Cited
GST TRAN-1, GST TRAN-2
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.944 of 2021
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri Dr. M.V.K. Moorthy, learned Senior Counsel representing Sri Battu Srinivasa Rao, learned counsel for the petitioner, 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.1, 4 and 6, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.2, 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 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.19,03,557/- as on 30.06.2017 as a result of which the
The judgment continues below.
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