M/S. S.B.Motor Corp vs. Assistant Commissioner Of State Tax
Held
The Court directed the respondents to either open the portal for the petitioner to file TRAN-1 electronically or accept the form manually. The petitioner's claim for transitional credit is to be processed in accordance with law.
Facts
The petitioner, a dealer in automobiles, sought to file TRAN-1 Form to claim transitional input tax credit under GST. They faced technical difficulties in uploading the form electronically and were unable to file it within the prescribed timelines.
Key Issues
Whether the petitioner should be allowed to file TRAN-1 Form for transitional credit despite missing the original deadline due to technical issues.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE MS JUSTICE J.UMA DEVI
WRIT PETITION No.12036 of 2019
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking issuance of writ of Mandamus to direct the respondents to allow the petitioner to submit its TRAN-1 Form on the GSTN Portal in terms of Section 140 of the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act, 2017) and the Andhra Pradesh State Goods and Services Tax Act, 2017 (for short, “the APSGST Act”) (or) in the alternative, to permit the petitioner to submit TRAN-1 manually and to direct the respondents to consider TRAN-1 so filed and grant the credit in accordance with law.
Heard the learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 2, Sri M.V.J.K.Kumar, learned Standing Counsel for respondent Nos.3 and 4, and the learned Assistant Solicitor General of India appearing for respondent No.
Perused the record.
The averments in the affidavit filed in support of the petition show that the petiti
The judgment continues below.
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