M/S. Amrita Ayurvedic Medicals vs. The Commercial Tax Officer
Held
The Court held that the rejection was erroneous as it failed to consider the extended deadline provided by Notification No.67/2018-CT. The authorities were directed to reconsider the matter.
Facts
The petitioner's application for GST migration was rejected because the authorities believed the migration process was not completed by the last date. However, the petitioner filed their application before the extended deadline stipulated in a subsequent notification.
Key Issues
Whether the rejection of the GST migration application was valid considering the extended deadline provided by a subsequent notification and whether the petitioner was denied input tax credit unfairly.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE M. SEETHARAMA MURTI AND THE HONOURABLE MS. JUSTICE J.UMA DEVI
WRIT PETITION No.5585 of 2019
ORDER: (Per the Hon’ble Sri Justice M.Seetharama Murti)
This writ petition is filed, under Article 226 of the Constitution of India, seeking verbatim the following relief:- “….declaring the action of the Assistant Commissioner (ST), Tirupati-I Circle, Tirupati in rejecting the application filed by the petitioner on 19.01.2019, on the ground that the migration process has not been completed by the dealer and hence the GSTIN status is in provisional and the process for completing the migration process is completed on 31.08.2018 as illegal, arbitrary, unjust, improper, contrary to the Notification No.67/2018 dated 31.12.2018 and contrary to GST Act and Rules and violative of principles of natural justice and contrary to Articles 14, 19(1)(g), 21, 31 & 38 of the Constitution of India and consequently to set aside the endorsement and direct the authorities to grant the certificate from 1.7.2017 onwards enabling the petitioner to claim its input tax credit as per the provisions of the GST Act, 2017 and to pass such other order or orders.”
The judgment continues below.
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