Maturu Panchakshari vs. Assistant Commissioner Of State Tax
Held
The Court directed the respondents to either reopen the portal for electronic filing of Form TRAN-1 or accept the manual submission of the form. The petitioner's claim for transitional credit is to be processed in accordance with law.
Facts
The petitioner, a dealer under the erstwhile APVAT Act, sought to transfer its VAT credit to the GST regime by filing Form TRAN-1. The petitioner encountered technical difficulties in uploading the form electronically and requested manual submission, which was not acted upon by the authorities.
Key Issues
Whether the petitioner should be allowed to file Form TRAN-1 electronically or manually due to technical glitches, and if the transitional credit should be granted.
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.15769 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 (or) in further alternative, direct respondent Nos.1 and 6 to grant a refund of VAT credit of Rs.1,10,24,763/- as shown in the petitioner’s revised VAT 200 return, dated 27.08.2017, for the month of June, 2017. 2. Heard the learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1, 2 and 6, Sri M.V.J.K.Kumar, learned Standing Counsel for respo
The judgment continues below.
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