M/S. Arvind Lifestyle Brands LTD. vs. The Union Of INDIA
Held
The High Court disposed of the writ petitions in terms of a previous decision rendered in W.P. Nos. 15082 of 2018 and batch, decided on 08.08.2022 (M/s PKL Limited v. Union of India).
Facts
The petitioners sought directions to file or amend their GST TRAN-1 and TRAN-2 forms, either manually or electronically, to claim transitional credit for taxes paid under previous laws. They faced technical difficulties and time limitations in filing these forms on the GST portal.
Key Issues
The primary issues revolved around the inability of taxpayers to file or rectify their GST TRAN-1 and TRAN-2 forms due to technical glitches and the expiry of prescribed timelines, and whether the court could direct the authorities to allow such filings.
Sections Cited
Section 140(3), Rule 117(1), Rule 117(1A), Rule 117(4), Rule 117(b)(iii), Section 164
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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