Sri Venkateswara Enterprises vs. Assistant Commissioner CT
Held
The Court directed the respondents to either reopen the portal for electronic filing of Form GST TRAN-1 or accept the manual submission by a specified date. The petitioner's claim is to be processed thereafter in accordance with law.
Facts
The petitioner, a dealer in steel and iron scrap, could not upload their transitional input tax credit claim in Form GST TRAN-1 due to technical errors. Despite attempts to submit manually, no action was taken by the authorities.
Key Issues
Whether the petitioner should be allowed to file their transitional input tax credit claim manually or electronically due to technical glitches, given the time limitations prescribed.
Sections Cited
Section 140, Rule 117
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C.PRAVEEN KUMAR AND HON’BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION No.7142 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 setting aside the letter of 1st Respondent dated 2.4.2019 as contrary to Circular No.39/2018, dated 3.4.2018 and Notification No.48/2018 dated 10.9.2018 and consequently direct the respondents to credit a sum of Rs.6,52,185/- to the Electronic Credit Ledger of the petitioner under GSTIN No.37AAUPN4226B1ZN maintained under the Central Goods and Service Tax Act, 2017 and the Andhra Pradesh Goods and Service Tax Act, 2017 respectively.
Heard both sides and perused the record.
The averments in the affidavit filed in support of the petition show that the petitioner is a dealer in steel and iron scrap material. The petitioner was registered as a dealer under the Central Excise Act, 1944 on the rolls of the 1st respondent. After the repeal of the Central Excise Act, 1944 with effect from 1.7.2017, the petitioner was issued a provisional login ID under the Centr
The judgment continues below.
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