M/S. Veera Venkata Satya Sai Cotton Traders vs. The Commercial Tax Officer

Held

The Court held that the issue in the present Writ Petition is squarely covered by the order of this Court in W.P.No.3298 of 2019, dated 13.08.2019. Following the reasoning and decision in the prior order, the Court disposed of the present Writ Petition. The operative directions were to the respondents to either open the portal to enable the petitioner to file Form GST TRAN-1 electronically again or, in the alternative, to accept the Form GST TRAN-1 presented manually on or before 30.04.2022. The Court further directed that thereafter, the petitioner's claim shall be processed in accordance with law. No order as to costs was made. No specific amount in dispute was recorded.

Facts

The petitioner filed a Writ Petition before the High Court challenging an unspecified order or action by the respondents. The petitioner's counsel informed the Court that the issue in the present Writ Petition is squarely covered by a previous order of the same High Court in W.P.No.3298 of 2019, dated 13.08.2019. A copy of this prior order was submitted as material paper. The respondents were represented by learned counsel for Customs and Central Excise and the Government Pleader for Commercial Tax.

Key Issues

1. Whether the issue in the present Writ Petition is covered by the order of this Court in W.P.No.3298 of 2019, dated 13.08.2019? Petitioner's Contention: The petitioner, through their counsel, argued that the issue is squarely covered by the aforementioned order of this Court. Revenue/State's Contention: The respondents, represented by their respective counsel, acknowledged that the issue is covered by the prior order and did not present any opposing arguments.