M/S. Sattibabu Motors Private Limited vs. Assistant Commissioner Of Central Tax
Held
The Court directed the respondents to either reopen the portal for the petitioner to file TRAN-1 electronically or accept the manually filed TRAN-1 by a specified date. The petitioner's claim for transitional credit is to be processed thereafter.
Facts
The petitioner, a dealer in automobiles, was unable to upload its TRAN-1 Form on the GSTN portal due to technical errors. Despite attempts to resolve the issue and file manually, the petitioner faced difficulties in claiming transitional input tax credit.
Key Issues
Whether the petitioner should be allowed to file TRAN-1 Form for transitional credit despite technical glitches and expiry of the original deadline.
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.12058 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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