M/S. I Choice Marketing vs. Assistant Commissioner (St)
Held
The High Court disposed of the writ petitions in terms of a previous decision rendered in M/s PKL Limited v. Union of India. This implies that the court followed its prior ruling on similar matters concerning the filing of transitional credit forms.
Facts
Multiple petitioners sought directions to file or amend their TRAN-1 and TRAN-2 forms manually or electronically to claim transitional input tax credit. They faced technical issues and time limitations in filing these forms on the GST portal.
Key Issues
Whether the GST portal should be opened or manual filing allowed for TRAN-1 and TRAN-2 forms to claim transitional credit, and if the time limits prescribed by rules are mandatory or directory.
Sections Cited
Section 140(3), Rule 117(1), Rule 117(1A)
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA: AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY THIRD 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.4971, 10299. 19914. 23608.23634. 23646 0F 2019 9633 of 2020: AND 55420F 2021 WP No.497'l of 2019 AND 1. 2. 3. 4. 5. Between: M/s. IChoice Marketing, rep. by its [Vlanaging Partner, Mr. Dhiren Udesh, Plot No.8, Karthik Enclave, Near Diamond Point, Secunderabad-SO0 009. t ...PETITIONER Assistant Commissioner (ST), Basheerbagh Circle, Hyderabad.
Superintendent of Central Tax, Hyderabad Rangb, Hyderabad.
Commissioner of State Taxes, State of Telangana, Nampally, Hyderabad.
Goods and Services Tax Network GSTN, rep. by Chairman East Wing, 4th Floor World lVark 1 , Aerocity, New Dethi-1 10037.
Goods and Service Tax Council, rep. by Secretary, SthFloor Tower ll, JeevanBharti Building, Janpath Road Connaught Place, New Delhi-1 10 001 State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.
Union of lndia, rep, by its Secretary, Ministry of Finance Department
The judgment continues below.
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