Big C Mobiles PVT LTD vs. Union Of INDIA And 3 Others
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 could revise already filed forms, and GSTN should ensure no technical glitches. Concerned officers were given 90 days to verify claims and pass orders, after which allowed credit would reflect in the Electronic Credit Ledger.
Facts
The petitioners sought to claim transitional credit under GST for pre-GST taxes paid, but faced issues with the GST portal and the rejection of their claims on procedural grounds. They approached the High Court seeking directions to allow them to file or rectify their TRAN-1 and TRAN-2 forms and claim the eligible credit.
Key Issues
The primary issue was the inability of taxpayers to claim transitional credit due to portal issues or procedural rejections, and whether the court could direct the authorities to allow such claims.
Sections Cited
Not explicitly mentioned in the provided text, but the context relates to transitional credit 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
The judgment continues below.
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