M/S.Vasu Vaccines And Speciality Drugs vs. The Commercial Tax Officer

HIGH COURT FOR THE STATT: OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENIH DAY OF AUGUST TWO THOUSAND AND T\/VENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C. !'. BHASKAR REDDY WRIT PETITION Nos.34453 of 2018 1296 5734 9690 9809 22917 22918 and 23344 of 2019 Between: 9677 AND 1 2 J M/s.VBtM Cable Corporation,, Plot No.4, Sy.No.99/1 , Near Sarvottam Care Ltd., Suchitra. Junction, Jeedimetla Village, R.R.District - 500 055. Rep. by its Proprietor l\,'lr.lvlukesh Gurivantrai Patira _.pETl oNER The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Superintendent of Central Goods and Service Tax,, Gajularamaram Range, Jeedrmetla Division, Hyderabad. GST Council Secretariat,, Sth Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 1 10 tl01 ...RESpoNDENTs Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of lvlandamus or any other appropriate writ or order or direction declaring the inaction of the resipondents to reopen the portal immediately enabling the petitioner to claim the Transactional Excise Credit of Rs.11,49,5671 along with the balance of Rs.43,85,8661 entitled by the petitioner, from out of- total, Transactional Excise Credit of Rs.55,35,4331, as arbitrary, contrary to the provisions of the GSI- Act, 2O17 , conlra(y to Article 14, 19(1)(g) of the Constitution of lndia and direct lhe respondents not to take any penal action, and also the same is in violation of principles of natural lustice and consequently direct the respondents to redrer;s the grievance of the petitioner forthwith I [ 32es ] WP NO: 34453 OF 2018 l lA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, ihe High Court may be pieased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Excise Credit of Rs.'1 1 ,49,5671 together with Rs.43,85,8661 entitled by the petitioner, from out of total Transactional Excise Credit of Rs.55,35,4331, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI P. VASUDEVA REDDY Counsel for Respondent No. 1: SRI K. RAJI REDDY, SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 2 & 3: SRI B. N,a\RASIMHA SARMA WP NO:1296 OF 2019 Between: ,4/s.V-Retail Private Limited,, Regd. and Corporate Office at Plot No.'187 to 200, Silpa Summit, Sy.No.50(P), Behind Max Show Room, Gachibowli, Hyderabad - 500 032. Rep. by its Managing Director Mr.Bollam Sridhar Ganesh ...PETrroNER AND 1 2 3 4 6 7 The Assistant Commissioner of State Tax,, Somajiguda Circle, Punjagutta Division, Hyderabad. The Chief Commissioner of State Tax,, Goods and Service Tax Department (State), Government of Telangana, Hyderabad. The Joint Commissioner, (Computers) / Nodal Officer, Goods and Service Tax Department (State), Government of Telangana, Hyderabad. GST Council Secretariat,, 5th Floor, Tower- ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 1'10 00'1 . The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hydetabad. The Good and Service Tax Network (GSIN), Rep by its Chairman East Wing 4th Floor word lr,4ark - 1 New Delhi 1 10037 The Chief Commission of Central Tax, 1 st Floor GST Bhawan Opp L B Stadium Basheerbagh Hyderabad - 500 004 RR 6 And 7 are lmpleaded as per Court Order Dated 05 02 2019 in lA No 2 of 2019 ..-RESP.NDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of lt4andamus or any other appropriate writ or order or direction declaring the inaction of the Respondents to reopen the portal I rmmediately enabling the petitioner to rectify tho mistake crept while filing TRAN-1 and to claim the Transactional Credit of Rs.77.50 lakhs in TRAN-2, which is entitled by the petitioner, as per Section 1a0(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GSI- Act, 2017, contrary to Article 14, 19(1Xg) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents not to take any penal action against the petitioner and consequently direct the respondents to redress the grievance of the petitioner forthwith, and in the alternative, permit the petitioner to claim Transitional Credit in Form GST 38, in the interest of justice and equity lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, tire High Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Credit of Rs. 77.50 lakhs, r:ntitled by the petitioner, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardsh ip. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for Respondent Nos. 1 & 4: SRI K. Rl\Jl REDDY, Sr. SC t:OR COMMERCIAL TAXES Counsel for Respondent Nos. 2,3 & 5 to 7: SFll SWAROOP OORILLA WP NO: 5734 OF 2019 Between: Ir4/s.Unistyle Corporation,, 1-2-41211lABC:, sth Floor, JET Bhavan, Lane-4, Gaganmahal, Domalguda, Hyderabad - 500 029. Rep. by its Partner tvlr'Bollam Srikanth ...pETrroNER AND 1 . The Assistant Commissioner of State Tax,, Barkatpura Circle, Hyderabad 2. The Chief Commissioner of State Tax,, Gc,ods and Service Tax Department (State), Government of Telangana, Hyderabad. 3. The Additional Commissioner, (Computers)/Nodal Officer, Goods and Service Tax Department (State), Government of Tr:langana, Hyderabad. 4. The Additional Commissioner, (Policy), Gc,ods and Service Tax Department (State), Government of Telangana, Hyderabad. 5. GST Council Secretariat,, sth Floor, Towe'll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 1 '10 0l)1 . 6. The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. l 7. The Goods and Service Tax Network (GS-|N),, Rep by its Chairman, East Wing, 4th Floor, Word lt4ark-l , New Delhi 110 037. ^ ^_ B. Theilhief Commissioner of Central Tax,, 'lSt Floor, GST Bhavan, Opp- L.B.Stadiunr, Basheerbagh, Hyderabad - 5,00 004. ...RESpoNDENrs Petition under A(icle 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 Writ of ll,4andamus or any other appropriate writ or order or direction declaring the inaction of the Re:ipondents to reopen the portal immediately enabling the petitioner to rectify the mistake crept while filing TRAN-1 and to claim the Transactional Credit of Rs.29.50 lakhs in TRAN-2, which is entitled by the petitioner, as per Section 140(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GSI- Act, 2017, conlraty to Article 14, 19(1Xg) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents not to take any penal action against the petitioner and consequently direct the respondents to redress the grievance of the petitioner forthwith, and in the alternative, permit the petitioner to claim Transitional Credit in Form GST 38, in the interost of justice and equity lA NO: 1 OF 2019 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Credit of Rs.29.50 lakhs, entitled by the petitioner, pending disposal of the above Writ Petition, as otherwise] the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SMT. SHAIK VAHEEDA SUSHMA Counsel for Respondent Nos. 1 & 6: SRI K. RlUl REDDY, SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 2 to 5, 7 & 8 WP NO:9677 OF 2019 SRII B. NARASIMHA SARMA Between: M/s.Vasu Vaccines and Speciality Drugs, Vasus Pharma House, D.No.3-6- 516, Sth Floor, Street No.6, Himayatnagar, Hyderabad -500 029 Rep. by its Partner Rep.by its Partner,lvlr. B. Srinivas ...PETIT|oNER AND 1 2 The Commercial Tax Officer, (Now the Assistant Comntissioner of State Tax), Hyderguda Circle, Hyderabad The Commissioner of Commercial Taxes, (Now the Chief Commissioner of State Tax), Goods and Service Tax Department (State), Government of Telangana, Hyderabad The Deputy/Assistant Commissioner (Central Tax), Himayathnagar Division, 3-6-4_36/1 to 438 I 1, 1 st Floor, Naspur'Hou:;e, Himayatna g'ar, Hyderabad. f [e_S-uperintendent of Central Tax, Himayathnagai-t t Ra-nge, Hyderabad. GST Council Secretariat, sth Floor, Tower-ll, Jeevan Bhartr= BuiliJing, Janpath Road, Connaught Place, New Delhi -1 10 001 . The Chief Commissioner of Central Tax, I-lyderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B. Stadium, Bar;heerbagh, Hyderabad - 500 004. The Goods and Service Tax Network (GSTN), Rep. by its Chairman, East Wing, 4th Floor, Workmark-'1, New Delhi - 110 037. The State of Telangana, Rep. by its Princigral Secretary, Revenue (CT) Department, Telangana Secretariat, Hydelabad ._.RESpoNDENTS 3 4 5 t) 7 8 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of tvlandamus or any other appropriate writ or order or direction declaring the inaction of the Respondents to enable the portal immediately, enabling the petitioner to file TRI Nl and to claim the Transactional Credit of Rs.l3,81,1211 in TRAN-2, which is entitted by the petitioner, as per Section 140(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GST Act, 2017, contrary to Article 14, 19(1Xg) of the Constitutron of lndia and also the same is in violation of principles of natural justice and direct the respondents not to take any penal action agalnst the petitioner and consequently direct the respondents to redress the grievancr: of the petitioner forthwith, and in the alternative, permit the petitioner to claim fransitional Credit in Form GSTR 38, in the interest of lustice and equity lA NO: 1 OF 20 19 Petition under Section 15 1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Credit of Rs.'13,8'1 ,121l- entitled by the petitioner, pending disposal of the above Writ Petition, as other\,vis€, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SMT. SHAIK VAHEEDA SUSHMA i Counsel for Respondent Nos. 1 & 6: SRI K. Rl\Jl REDDY, SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 2 to 5, 7 & 8: SFll B. NARASIMHA SARMA WP NO: 9690 OF 2019 Between AND 1 2 The Commeroal Tax Officer,, (Now the As.sistant Commissioner of State Tax), Hyderguda Circle, Hyderabad. The Commissioner of Commercial Taxes (Now the Chief Commissioner of State Tax), Goods and Service Tax Deparlment (State), Government of Telangana, Hyderabad. The Deputy/Assistant Commissioner (Central Tax),, Himayathnagar Division, 3-6-436/1 to 43Bi 1 , 1st Floor, Naspur Hour;e, Himayatnagar, Hyderabad. The Superintendent of Central Tax,, Himayathnagar-ll Range, Hyderabad. GST Council Secretariat,, 5th Floor, Towerll, Jeevan Bharti Building, Janpath Road, Connauqht Place, New Delhi -1 10 001 . The Chief Commissioner of Central Tax,, l{yderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004. The Goods and Service Tax Network (GS-[N),, Rep. by its Chairman, East Wing, 4th Floor, Workmark-1 , New Delhi - 1 10 037. The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ._.RESPoNDENTS 3 4 5 6 7 8 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of ftrlandamus or any other appropriate writ or order or direction declaring the inaction of the Respondents to enable the portal immediately, enabling the petitioner to file TRA.N1 and to claim the Transactional Credit of Rs.9,82,845/- in TRAN-2, which is entitled by the petitroner, as per Section 140(3) of the CGST Acl, 2017, as arbitrary, contrary to the provisions of the GST Acl, 2017 , contrary to Article 1 4, 1 9( 1 )(g) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents not to take any penal action against the petitioner and consequently direct the respondents to redress the grievance of the petitioner forthwith, and in the alternative, permit the petitioner to claim Trernsitional Credit in Form GSTR 38, in the interest of lustice and equity Ivl/s.Venkata Sai Aqencies, Vasus Pharma House, D.No.3-6-5'16, 2nd Floor, Street No.6, Himayatnagar, Hyderabad - 500 029. Rep. by its Partner hrlr B Srinivas ...PETrrloNER lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Credit of Rs.9,82,845/- entitled b1'the petitioner, pending disposal of the above Writ Petition, as otherwise, the Petitioner will he put to severe loss and hardship. Counsel for the Petitioner: SMT. SHAIK VAHEEDA SUSHMA Counsel for Respondent Nos. 1 to 4 & 8: SRI l(. RAJI REDDY, SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 5 to 7: SRI SWI,ROOP OORILLA WP NO: 9809 OF 2019 Between: Mis.Vasu Pharma Distributors, Vasus F)harma House, Floor, Street No.6, Himayatnagar, Hyderabad 500 029. lr,4r. B.Srinivas D.No.3-6-516, 3rd Rep, by its Partner ..PETITIONER AND 1 2 The Commercial Tax Officer, (Now the Asl;istant Commissioner of State Tax), Hyderguda Circle, Hyderabad. The C6mmissioner of Commercial Taxes, (Now the Chief Commissioner of State Tax), Goods and Service Tax Department (State), Government of Telangana, Hyderabad. The D-eputy/Assistant Commissioner, (Central Tax), Himayathnagar Division, 3-6-436/1 io 438/1 , 1st Floor, Naspur Hou:;e, Himayatnagar, Hyderabad The Superintendent of Central Tax,, Himavathnagar-ll Range, Hyderabad. GST C6uncil Secretariat, 5th Floor, Tower'-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - I 10 tl01 . The Chief Comhissioner of Central Tax, Hyderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B. Stadium, Bas;heerbagh, Hyderabad - 500 004. The G6ods and Service Tax Network (GS-IN), Rep. by its Chairman, East Wing, 4th Floor, Workmark-1 , New Delhi - 1 10 037. The-State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPoNDENTS 2 4 5 6 7 8 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the inaction of the Re,spondents to enable the portal immediately, enabling the petitioner to file TRF,N.1 and to claim the Transactional Credit of Rs.11,36,0381 in TRAN-2, which is entitled by the petitioner, as per \ Section 140(3) of the CGST Acl, 2017 , as arbitrary, contrary to the provisions of the GST AcL 2017, contrary to Article 1a, 19(1)(g) of the Constitution of lndia and also the same rs in violation of principle:j of natural lustice and direct the respondents not to take any penal action against the petitioner and consequently direct the respondents to redress the grievancr-. of the petitioner forthwith, and in the alternative, permit the petitioner to claim fransitional Credit in Form GSTR 38, in the interest of lustice and equity lA NO: 1 OF 2019 Petition under Section '151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents to restore the GST Portal to access the petitioner to claim the Transactional Credit of Rs.11,36,038/- entitled by the petitioner, pending disposal of the above Writ Petition, as othen,vise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SMT. SHAIK VAHEEDA SUSHMA Counsel for Respondent Nos. 1 to 4 & 8: SRI K. RAJI REDDY, SR, SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 5 to 7: SRI SWA.ROOP OORILLA WP NO: 22917 OF 2019 Between: It//s-SDS l/etals (l) Private Limited, 8-2-27011 and 8-2-272, Shop No.4, Part and 5, Ground Floor, Sanali Arcade, Road No.2, Banjara Hills, Hyderabad - 500 034. Rep. by its Director Mr.Gopaal Agarrwal AND _.PETTTTONER 1. The Assistant Commissioner of Central Tax, Ameerpet GST Division, Punjagutta Range, Hyderabad Commissionerate, Hyderabad. 2. The Joint Commissioner (ST), Begumpet Division, Hyderabad. 3. GST Council Secretariat, Sth Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 1 10 001 . 4. The Chief Commissioner of Central Tax, Hyderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B.Stadium, Basheerbagh, Hyderabad - 500 004. 5. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department,Telangana Secretariat, Hyderilbad. ...RES'.NDENTS Petition under p'Ilicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be I pleased to issue Wril of N4andamus or any other appropriate writ or order or direction declaring the action of the responderts in partially considering TRAN-1 Application of the petitioner granting relief on Transitional ITC to an extent of Rs.25,88,4951 only as against Rs.41,68,064^ entitled by the petitioner, without assigning any good and sufficient reasons, the GST Portal has not been enabling the petitioner to file TRAN-2 Application on account to portal problem (filing of TRAN-1 stuck due to l.T. related problem), an,C the petitioner is entitled to claim Rs.1'1,70,5761 from out of stock of goods as pr-.r Form GST TRAN-2, as per Rule 117(4) of the Central and State Goods and Service Tax Rules 2017, though the petitioner made representation, dated 26.08.2019 on 1 'l .09.2019, as arbitrary, contrary to the provisions of the GST AcL 2017, contrary to Article 1a, 19(1)(g) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents to redress the grievance of the petitioner forthwith, in the interest of justice and equity lA NO: f OF 2019 Petition under Section 15'l CPC praying that in the circumstances stated rn the affidavit filed in support of the petition, the High Court may be pleased To direct the respondents to restore the GST Portal forthwith to access the petitioner to claim Rs.1 1 ,70,5761 from out of stock of goods as per Form GST TRAN-2, entitled by the petitioner, or in the alternative direct to accept manual GST TRAN-2 of the petitioner, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to direct the respondents to consider the requisition / representation of the petitioner dated 31 .1 .2O2O in the 'interest of justice and equity lA NO: 2 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to direct the respondents to consider the Letter of the petitioner daled O3l1Ol2O20 filed on 1911012020 in the interest of justice and equity Counsel for the Petitioner: SRI SHAIK JEELANI BASHA I l(l Counsel for Respondent Nos. 1,2 & 5: SRI K. RAJI REDDY. SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 3 & 4: SRI B. NI\RASIMHA SARMA WP NO: 22918 OF 2019 Between: lVl/s.Yash lspat Private Limited, Office No.1007, 50803541.107, Raghavaratna Towers, Abids, Hyderabad - 500 001. Rep. by its Director I\,4r.Gop5L+Pr%r,yrX AND '1 . The Assistant Commissioner of Central Tax, Begumpet GST Division, Secunderabad Co mm issionerate, Hyderatrad. 2. The Joint Commissioner (ST), Begumpet [)ivision, Hyderabad. 3. GST Council Secretariat, 5th Floor, Tower-ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 1 10 rl01 . 4. The Chief Commissioner of Central Tax, Flyderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B.Stadium, Basheerbagl.t, Hyderabad - 500 004. 5. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hydetabad. ...RES''NDENTS Petition under Atlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Nlandamus or any other appropriate writ or order or direction declaring the action of the respondents in not enabling the petitioner to file TRAN-2 Application on account to Portal problem (filing of TRAN-1 stuck due to l.T. related problem), and the petitioner is entitled to claim Rs.20,33,850/- from out of stock of goods and ITC of Rs.43,0831 for the year 2018 and Rs.33,0861 for the year 2019 on purchase of caprtal goods, zts per Form GST TRAN 2, as per Rule 117(4) of the Central and State Goods and Service Tax Rules 2017, though the petitioner made representation, dated 26.Ot\.2019 on 11.09.2019, as arbitrary, contrary to the provisions of the GST Act, 2011', contrary to Article 14, 19(1Xg) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents to redress the grievance of the petitioner forthwith, in the interest of justice and equity lA NO: 1 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the t-ligh Court may be pleased to direct the respondents to restore the GST Portal fofihwith to access the petitioner to n claim Rs.20,33,850f from out of stock of gooCs and ITC of Rs.43,0831 for the year 2018 and Rs.33,086/- for the year 2019 on purchase of capital goods, as per Form GST TRAN-2, entitled by the petitioner, or in the alternative direct to accept manual GST TRAN-2 of the petitioner, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI SHAIK J EELANI BASHA Counsel for Respondent Nos. 1,2 & 5: SRI K. RAJI REDDY, SR- SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 3 & 4: SRI SWAROOP OORILLA WP NO: 23344 OF 2019 Between lV/s.Posco Trade Link, D.No.305014/1 , 2nd Floor, Ramkote, Hyderabad. Rep. by its fi,4anaqing Partner lt4r.Narayan ft/antri ...pETtT|oNER AND 1. The Assistant Commissioner of Central Tax, Abids GST Division, Gunfoundry- ll Range, Hyderabad Commtssionerate, H'yderabad. 2. The Joint Commissioner (ST), Abids Division, Hyderabad. 3. GST Council Secretariat, 5th Floor, Tower'll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 1 10 0ll1 . 4. The Chief Commissioner of Central Tax, Flyderabad GST Commissionerate, Kendriya Shulk Bhavan, L.B.Stadium, Basheerbagh, Hyderabad - 500 004. 5. The Stbte of Telangana, Rep. by its Princiltal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...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 Writ of lrlandamus or any other appropriate writ or order or direction declaring the action of the respondents in not enabling the petitioner to file TRAN-2 Application on account to Portal problem (filing of TRAN-1 stuck due to 1.T. related problem), and the petitioner is entitled to claim Rs.19,6 4,7321- kom out of stock of goods as per Form GST TRAN-2, as per Ruie 117(4) ot the Central and State Goods and Service Tax Rules 2017, though the petitioner made representation, dated 26.08.2019 on 11.09.2019, as arbitrary, contrary to the provisions of the GST Act, 2017, contrary to Article 14, 19(1Xg) of the Constitution of lndia and also the same is in violation of principles of natural justice and direct the respondents to redress the grievance of ther petitioner forthwith, in the interest of justice and equity l lA NO: 1 OF 2019 Petation under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to direct the respondents to restore the GST Portal forthwith to access the petitioner to claim Rs.1 9,64 ,7321- f rcm out of stock of goods as per Form GST TRAN-2, entitled by the petitioner, or in the alternative direct to accept manual GST TRAN,2 of the petitioner, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardshilt, Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for Respondent Nos.'1,2 & 5: SRI K. RAJI REDDY, SR. SC FOR COMMERCIAL TAXES Counsel for Respondent Nos. 3 & 4: SRI SWAROOP OORILLA