M/S. Sri Vasiredi Vinayaka Enterprises vs. The Commercial Tax Officer
Held
The Court set aside the rejection endorsement and directed the authorities to reconsider the matter. The petitioner should be allowed to claim input tax credit as per the GST Act, 2017.
Facts
The petitioner's application for GST migration was rejected because it was deemed incomplete. The rejection occurred despite the petitioner filing the application before the extended deadline stipulated by a subsequent notification.
Key Issues
Whether the rejection of the GST migration application was valid considering the extended deadline provided by a notification. Whether the petitioner is entitled to claim input tax credit.
Sections Cited
Notification No.67/2018-CT, Notification No.31/2018-C.T, 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.5808 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 11.01.2019, 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 grant such other relief or releifs.”
The judgment continues below.
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