Ashvini Automobiles. vs. Union Of INDIA
Held
The High Court disposed of the writ petitions in light of the Supreme Court's decision in Filco Trade Centre Pvt. Ltd. The Supreme Court directed that taxpayers who could not file TRAN-1 or TRAN-2 forms should be allowed to revise them, and the GSTN should ensure no technical glitches. Concerned officers have 90 days to verify claims and pass orders.
Facts
The petitioners sought to claim transitional credit for taxes paid under previous laws before the implementation of GST. They faced difficulties in uploading TRAN-1 and TRAN-2 forms on the GST portal, leading to the rejection of their claims.
Key Issues
Whether taxpayers should be allowed to claim transitional credit for pre-GST taxes when they faced technical difficulties in filing the prescribed forms.
Sections Cited
Not explicitly mentioned in the provided text, but the context relates to transitional provisions under GST law.
AI-generated summary — verify with the full judgment below
[ 32s51 HIGH COURT FOR THE STATE OF TELANGANA: AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION Nos.6982 9642 15077 21324 26726 0F 2019 9683 0F 2020 AND 9918 0F 2021 WP No.6982 of 2019 Between: AND 1 Ashvini.AutomoQil_e-s,, rep. by its Managing Partner, Sri P. Dileep yenugonda Hyderabad Road Mahaboobnagar ...PETITIONER Union of lndia, re-p. by its Secretary, Department of Revenue, Ministry of Finance, Govt. of lndia New Delhi The Chief Commissioner of Central Tax, Hyderabad Zone, Central Tax Bhavan 1tt Floor, Basheerbagh, Hyderabad The Commissioner of Central Tax, Rangareddy Commissionerate posnett Bhavan, Tilak Road Ramkote, Hyderabad Addl. The Commissioner of Central Tax, Ranqareddv Commissionerate Posnett Bhavan, Tilak Road Ramkote, Hyder5bad a 3 4 ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of
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