M/S Pkl Limited vs. Union Of INDIA

Goods and Service Tax Networks (GSTN),, Through its Chairman East Wlng,4th Floor., World lvlark, Aerocity New Delhi-110037

Goods And Service Tax Networks (GSTN), Through its Secretary, Sth Floor, Tower Il., Jevan Bharathi Buddings, Janpatlr Road, New Delhi

Chief Commissioner of Central Tax, Hyderabad Zone., GST Bhavan, Bahseerbagh

State of Telagana, Through the Principal Se:cretary., Department of Revenue Hyderabad

Commissioner of Sate of Goods and Servic,e Taxes, Commercial Taxes Buildings , Government of Telangana., Nanrpally., Hyderabad

Assistant of Commissioner of State of Taxes, Srinagar Colony Circle., Punjagutta Division, Hyderabad ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or dir,:ction more particularly one in the nature of a Writ of Mandamus declaring that d,eclaring that the time limit to file Form GST TRAN-I specified in Rule 117(1) and the First proviso thereto, of the Central Goods and Service Tax Rules, 2017 and Rule 117(1) and the First Proviso thereto, of the Telangana Goods and Service Tax Rules, 2017 (i) as being ultra vires Section 14O, 164 and Section 17 a(2)(c) of the Central Goods and Service Tax Act, 2017 and Section 140, 164 and Seclion 17aQ)@) of the Telangana Goods and Service Tax Act, 20'17 respectively; (ii) as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19 (1) (g), and 265 of the Constitution of lndia; (b) declaring Order No.3/2017-GST dated 21 .O9.2017, Order No. 712017-GSI dated 28.'10.2017 and Order No.9/2O17-GST dated

Goods and Services Tax Network (GSTN), fhrough its Chairman, East wing, 4th Floor, World Mark-l , Aerocity, New Delhi - 110037

Goods and Service Tax Council, Through it:; Secretary, 5th Floor, Tower H, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-I '10 001

Commissioner of Central Tax, Medchal GS-t Commissionerate, GST Bhavan, L.B. Stadium Road, Basheer Bagh, Hyderabad-S0O 004

The Superintendent of Central Tax, Sangarr:ddy Range, Sangareddy Division, Plot No 328, SSR Arcade ltlatrusri Nagar, I\iliyapur HYDERABAD 500049. 6. State of Telangana, Through the Principal Siecretary, Department of Revenue (SGST), Secretariat, Hyderabad,

Commissioner of State Goods and Service faxes, Commercial taxes building, Government of Telangana, Nampally, Hyderabad-

The Assistant Commissioner of Central Tax, Service Tax and Customs Sangareddy Division, PIot No 328, SSR ARCADE Matrusri Nagar, Miyapur. Hyderabad 500049. 9. The Joint Commissioner of Central Tax and Service Tax, tr/edchal GST Commissionerate, Road No. 310, 3rd Floor, GST Bhavan, '1 1-4-64918, Lakdi- Ka-pul, Hyderabad - 500004 ...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 an appropriate writ, order or direction more particularly one in the nature of a Writ of Mandamus declaring that declaring that the time limit to file Form GST TRAN- I specified in Rule 117(1) anrl the First proviso thereto, of the Central Goods and Service Tax Rules, 2017 and Rule '1 17(1) and the First Proviso thereto, of the Telangana Goods and Service Tax Rules, 2017 (i) as being ultra vires Section 140, 164 and Section 17aQ)@) of the Central Goods and Service Tax Act, 2017 and Section 14O, 164 and Section 17 Q)@) of the Telangana Goods and Service Tax Act, 2017 respectively; (ii) as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19 (1 ) (g), and 265 of the Constitution of lndia; (b) declaring Order No.3/2017-GST daled 21 .O9.2017, Order No. 712O17-GSI daled 28.10.2017 and Order No.9/2017-GST dated 15.11.2017 issued by Commissioner. GST as being ultra vires Section 140, 164 AND - I(l and Section 17 4\'2)\c) declaring TGST Notif ica 2812017 dated 011 11 20 issued by Commissione 17 4(2\(c) of the -l'elanq: manually on 14 12 2O1t No-2 and B to crr':rlit a.. the Petitioner u nclerr GS Goods and Service Tar 2017 respectrvely or a credit of INR 44,30,413/ rf the Central Goods irnd Service f;* ,\ct. 2017, (c) on No. 18/2017 dated 26.09.2017, TC;Sl l'loti ication No. ;' and TGST Notification No. 31/201 u dat?d 17.11.2017 rrf State Tax as ultra vires Section 14A, 1(;4 and Section na Goods and Service Tax Act,Fornr G:ll TFIAN 1 flled hefore the Respondent No. B; (g) dirlct tl e Fiespondent um of INR 44,30,4131- to the Electrorric ()tedii Ledger of lN No. 36AAACT8346B1ZH maintain€d rrrrrler the Central Acl, 2017 and Telangana Goods ard l<:rvice Tax Act. ernatively (h) to direct Respondents to refurrd accrued in the pre-GST regime to the Petitione:r (Neat copy filed by Co rrrsel vide USR No.511 /6/19 dt.30-B-201{,} ar; per Court Order dated 7-8-'2019 in lA No.2/2019) lA NO: 1 OF 2011) Petition under S€ :tion 151 CPC praying that in the t;ircLmst;rnc:s stated in the affidavit filed in supl ort of the petition, the High Court may be p eased to direct the respondents to prov sronally credit the sum of INR 44,30,4131 tr) th-. Electronic Credit Ledger of the P€ .ilioner under GSTIN 36AAACT83451 rl'12:F mitintained on the common portal of w vrv.gst.gov.in. Counsel for the Petitio rer: SRI KARAN TALWAR Counsel for Responde rt No.1: SRI N.RAJESHWAR RAO, Asst. Sol.General Counsel for Responde rt Nos.2 to 5 & 8: SRI SWAROOP OORIt l-,q Counsel for Responde rt Nos.6 & 7: GP FOR COMMERCIAL TA):hS WP NO: 1638 OF 2019 Between: tt//s GVPR En-r rneers Limited, Represented by its (rns(;rt Jesignation). D.No.,B-2-293lBilA, Plot No. 739A,Road No. 37, Jubik:e -ri ls, Hyderabad - 500034 ...I'ETITIONER AND '

Goods and Servic, s Tax Network (GSTN), Through its Charrrrr,rn, liast wing, 4th Floor, World Iv rrk-1 , Aerocity, New Delhi - 110037

Goods and Servicr Tax Council, Through its Secretary Sth F cr,.rr, l'ower ll. Jeevan Bharti Buil ing, Janpath Road, Connaught Place, l{evv l.)eltri-1 10 001

Principal Commiss oner, Hyderabad GST Commissionerate. (i[:;T Ehavan, L.B Stadium Road Basheerbagh, Hyderabad.

Superintendent, C, ntral Tax (GST). Banjara Hills - I Ranger, 2rd Fl<,orAMlSO Plaza, Road No.1i Banjara Hills, Hyderabad. Telangana. Between:

Joint Commissioner, Medehal Commissiont;rate, Redhills, Hyderabad, Telangana - 500004. ..-RESPONDENTS Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the Hiqh Court may be pleased to direct the respondents to provisionally credit the sum ol INR 39,05,6501 to the Electronic Credit Ledger of the Petitioner under GSTIN 36AAACl387B5G1ZE maintained on the common portal- Counsel for the Petitioner: SRI KARAN TALWAR Counsel for Respondent No.1: SRI N. RAJESHIVAR RAO, Asst.Sol.General Counsel for Respondent Nos.2 to 6: SRI B.NARASIMHA SARMA Petition under Article 226 of lhe Constitrrtion of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction particularly one in the nature of a WRIT OF IVIANDAIVIUS declaring that the time limit to file Form cST TRAN-1 specified in Rule 1 'l 7(1 ) and the First proviso thereto, of ther Central Goods and Service Tax Rules. 2017 (i) as being ultra vires Section 140, 164 and Section 17 4\2)(c) of the Central Goods and Service Tax Act, 2017 (ii) as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19 (1) (g). and 265 of the Constitution of India, (b) declaring Order No.3/2017-GST dated 21 .09.20'17, Order No. 712017-GST dated 28.10.2017 and Order No.9/2017-GST dated 15.11.2017 issued by Commissioner, GST as being ultra vires Section 140. 164 and Section 17 aQ)@) of the Central Goods ,and Service Tax Act. 2017, (c) declaring Order No.9/2017-GST dated 15.1 L2017 as also contrary to the recommendations of the 23rd GST Council me€)ting of Respondent No. 3, dated 10.11.2017 wherein the time limit for filing Form TRAN 1 was extended to 31 .12.2017, (d) to declare the action of closing the facility to file Form GST TRAN 1 on the common portal of www.gst.gov.in 'from 28.12.2017 as illegal, (e) to direct the Respondent No. 2 and 5 to accept the Fornr GST TRAN 1 filed manually on 29.03.2019 before the Respondent No. 5 and Respondent No.6, and (f) direct the Respondent No.2 and 5 to credit a sum of INR 39,05,650/- to the Electronic Credit Ledger of the Petitioner under GSTI N No.36AAACBB7B5G1ZE maintained under the Central Goods and Service Tax Act, 2017. (g) to direct Respondent No.3 to issue recommendations for issuance of consequent orders of removal of difficufties under Section 172 o'f the CGST and TGST Act in order to facilitate revision of Form GST TRAN-1 even after 2712.2017 or alternatively (h) direct Respondent No.S to refund accrued credit of INR 39,05,6501 in the pre-GST regime to the Petitioner. lA NO: 1 OF 2019

Assistant Commissioner of Central Tax, Satoornagar GST Division, lll Floor, Sai Balaji Arcade, 2-3-908, Nagole Village, Uppal (Mandal), Ranga Reddy District, Hyderabad 500068. lA NO: 1 OF 2019

Commissioner )f Central Tax, Office of Conlmissioner of rl(:ntritl Tax, Ranga Reddy Commi: sionerate, Posnett Bhavan,-filak Road, Rirntkot-', Hyderabad 500001

Union of lndia, 14inistry of Finance, Represe nted by Secretary, hlorth Block, New Delhi '1 10i 01

Central Board t f lndirect Taxes and Custonrs, R. No. 227-B Department of Revenue, Nortl Block, New Delhi 1 1000'1 .RT SPONDENTS Petition under Article 226 of the Constitution of lnc i:. p rayi,tg that in the circumstances stater n the affidavit filed therewith, the H <1h (:ourt may be pleased to issue an a )propriate writ, order or dirt:ction more tr)ar. cul;trly one in the nature of a Wrlt of lv1: rrdamus (a) directing the first respondent ( ) c( mpiy with the Order-in-Appeal HYt -(fST-RRC-APP1-003-18-19-GST dzttctl 21t0312019 and allow the petitioner r file revised GST TRAI'J- 1 declarati,rrt electronically or manually in consult rt on with GST Helpdesk, CBIC tht u3h Juri ictional Commissioner, (b) etting aside the letter bearing l\,'l^ (,;lia3l2019-19 GST (Systems) dateri 05/t 4/2019 set out at Annex.ure P'1 , (c) trr declare that the provisions of Rule 'l 1i of CGST Rules,2017, sel out as Ann,3xrre: P2, in soforas it prescribes a time I nit, as being beyond the scope of Se,:lior '1 40 ('1 ) of the CGST Act, 2017, (d) to declare that the provisions of Rule 1201\, set out as Annexure P3, in so fo as it prescribes a time limit, to revise: the GST TRAN-1 as being beyond the scol e of Section 140 (1) of the CGST Act, 20 l7' (e) to quash the circular 3911312018- { jST dated 0310412018, issued by the oLrrth respondent, enclosed as Annexurr P4, as discriminatory and arbitrary an j the-efore, illegal and hit by Arlicle 1411{ 'll00A of the Constitution of lndia. Petition under S -.r;tion 151 CPC praying that in the circurns;tan:es stated in the affidavit filed in su1 port of the petition, the High Court may be cleirsed to grant stay of letter be;aring , ) No. lV/ 16/3312O18-19 GST (Systenrs) rlatetl 05/04/2019 (enclosed as Annexure P1), pending final disposal of the writ cet ti:)n. Counsel for the Petiti< ner: SRI KARA,N TALWAR Counsel for Respondt nt Nos.1 to 3: SRI B. NAIIASIMHA SARI\llr Counsel for Responde rt Nos.4 & 5: SRI K.L.N.FIAGHAVENDRI, I:IEDDY WP NO: 20325 OF 2O1l Between: M/s Garg Distribu ors Pvt. Ltd., Represented by its Accounts rl,ssis;tant, Mr. Jarang Vishw rjeet, Having its office at 5,-36, Type l, 10'P Prashanth inaga r, {ukatpally l.E. Hyderabad -5OOO72. ..PETITIONER lA NO: 1 OF 201_9_

Goods and Services Tax Network (GSTN),-fhrough its Chairman, East wing, 4th Floor, World firlark- l. Aerocity, New Delhi - 110037. 3. Goods and Service Tax Council, Through itr; Secretary- 5th Floor, Tower ll, Jeevan Bharti Buildin, Janpath Road, Conn;rught Place, New Delhi-1 10 001 .

The Principal Commissioner, Medchal GST Commissionerate, Redhills, Hyderabad.

The Assistant Commissioner of Central Tax, Kukatpally Range, Kukatpally Division, Medchal GST Commissionerate, Fledhills, Hyderabad.

Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Com m issio ne rate. Redhills. Hyderabad.

The State of Telangana, Through the Principal Secretary, Department of Revenue (SGST), Secretariat, Hyderabad. B. Commissioner of State Goods and Service 'Iaxes, Commercial Taxes Building, Government of Telangana, Namperlly, Hyderabad. ...RESPONDENTS Petition under Arlicle 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 an appropriate writ, order or direction more particularly one in the nature of a Writ of ll4andamus declaring that the time limit to file Form GST TRAN- 1 specified in Rule 117(1) and the First proviso lhereto, of the Central Goods and Service Tax Rules. 2017 (i) as being ultra vires Section 140, 164 and Section 17 4(2)(c) of the Central Goods and Service l'ax Act, 2017 (ii) as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19 (l) (g), 265, and 3004 of the Constitution of lndia, (iii) as being directory and not mandatory (b) declaring Order No.3/2017-GS-f dated 21 .09.20'17, Order No. 712O17-GSI dated 28.10.2017 and Order No.9/2017-GST daled 15.11.2017 issued by Commissioner. GST as being ultra vires Section 140, 164 and Section 17 aQ)(c\ of the Central Goods and Service Tax Act. 2017- (c) declaring Order No.9/20'17-GST dated 15.11.20'17 as also contrary to the recommendations of the 23rd GST Council meeting of Respondent No. 3. dated 10.'11.2017 wherein the time limit for filing Form TRAN 1 was extended to 31 .12.2017, (d) to declare the action of closing the facility to file Form GST TRAN 1 on the common portal of www.gst.gov.in trom 28.12.2017 as illegal- (e) to direct the Respondent No. 2 and - ls 5 to accept the Fo r GST TRAN 1 electro n ica lly/man ua lly (f) to direct the Respondent No.2 an ' 5 to credil a sum of l Nlt 77,50.43 2.4 J/-to :he Electronic Credit Ledger of the i'etitioner under GSTIN No 36AAACGU730r:;1ZO maintained under the Central Gr ods and Service Fax Act. 2017- lg) to dlrect Respondent N0.3 to issue recomn endations for issuance of consequent o clers of removal of difficulties under Sec' on 172 of the CGST in order to facilitale revision of Form GST TRAN-I even after 27.12.2017 or alternatively seel:ing ih) to direct Respondent No.S to r:fund accrued credit of INR 77,50.437 4Ei- in the pre-GST regime to the Petitionr r Counsel for the Petiti >ner: SRI KARAN TALWAR Counsel for Respond )nt No.1: Smt.ANJALI AGARWAL, SC: 1'c r llc Counsel for Respond rnt Nos.2 to 6 & 8: SRI B.hJARASII\/IH,\ SAIIM { Counsel for Respond rnt No.7: GP FOR COMMERCIAL TA):ES WP NO: 23250 OF 20's Between: Parle Agro Priv rte Limited, through its Authorised Signirt<.,ry, lt4r. Babu Yaminedl Plot No. 58-63, Survey No. 166-1(ii, Phase Pashamylaram, iangareddy District, Telanqana -50230 t Ramesh III, IDA ... ]ETITIONER AND 1. The Union of lnd a, through the Revenue Secretary, Min stlr of F nance Department of R :venue, North Block New Delhi- 110 001

Central Board of ndirect Taxes and Customs, (Erstwhile Ce nr.ral Board of Excise and Cust, ms) Ministry of Finance North Block, N,-'rv Dr-'lhi - 1 10 001

State of Telanga ra. Through the Secretary Ministry Finarr:r []tep:rrtment of Revenue Mantra ava. Telangana - 500 040

Goods and Servi :e Tax Council GST, Council Secretariat 5rh Flo,rr, Tower ll. Jeevan Bharti Br lding. Janpath Road.Connaught Place, Nevr Deihi-1 10 001

Chief Commissic rer GST and Custom, Hyderabad Zone, G S-l' Bl avan, Lai Bahadur Stadiun Road. Basheerbagh. Hyderabad- 50000,1

Commissioner of Central Tax, Central Excise and Servicr: T tr., M,:dchal GST Bhavan, 11-4-64' i 1 3. Ladki-ka-pool, Hyderrbad- 500002

Joint Commissioner Central Tax. Nodal Offi:er. lr/edchalGST Commissionerate. Room No. 310. GST Bhavan, 11-4-64918, Ladki-ka-pool, Hyderabad - 500004

Superintendent of Cenlral Tax. Sangareddy Range. Sangareddy Division. 2nd Floor. Plot No, 328, SSR Arcade. l\/atrushri Nagar, Miyapur, Hyderabad- 500049

Goods And Services Tax, Network East Wing, 4th Floor, World Mark - 1. Aerocity, New Delhi - 110037 ..RESPONDENTS Petition under Article 226 of lhe Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any writ, order or direction more pa(icularly in the nature of a Writ of Mandamus (i) to declare Rule 1 17 of Central Goods and Service Tax rules 2017 as null, void and ultra vires of Section 140(ii) and Section 9 of Central Goods and Service iax Acl 2017 and Article 14. 19,24t6,248,265,268A, 286 and 302 read with Entry 41 and 83 of List 1 of Vll Schedule of the Constitution of lndia and as also being beyond the legislative competence of Parliament under Article 2694 of the Constitution of lndia in so far as it is impugned. (ii) calling for the records pertaining to the Petitioners case and after goinr2 into the validity and tegality of the provisions set aside impugned ietters dated 2610812019 and 2810812019 and direct the Respondents to pass such directions to allow the petitioner to the TRAN 1 electronically and carry forwa rd the eligible cenvat credit in the electronic credit ledger/ lnput tax credit account, (iia) directing the respondent no. 5 and 6 to extend the time period for revision of declaratron under Rule 12OA of Central Goods and Services Tax (CGST) Rules, 2017. (iv) award costs of this Petition. 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 Respondent No.5 and to either accept copy of TRAN I in physical form and give due credit from back end or allow to rectify the system error and submit the revised declaration under TRAN Iand reflect the said input tax credit in the electronic credit ledger / input tax credit account. Counsel for the Petitioner: SRI KARAN TALWAR Counsel for Respondent No.1: SRI N.RAJESH\ rAR RAO, Asst.Sol.General Counsel for Respondent No.3: GP FOR COMMERCIAL TAXES Counsel for Respondent Nos.2,4 to 9: SRI SWAROOP OORILLA I I lA NO: 1 OF 2019 I

Goods and Ser Jeevan Bharti t

Goods And Se 4th Floor. Wod

The Commissir Possnett Bhavr

Joint Commiss Mechanism Me [\,4/s.Kernex lt4i :rosystems (lndia) Ltd, Representecl bv t i )irector Having its offrce at TECH 'lOPOLlS, Plot No 3B (Part) to 41, Har(lv.'i r':r Technology Park, TSIIC Layout, lrnarath Kanch, Raviryal (V), lVlaheswa . r- (l'/), R.R. (Dist.), Hyderabad -50 I 510. Telangana. lndia. ..PETITIONER Vlinistry of Finance, Departnrent of Rev,:rrL r:, Re presented by r Block, New Delhi-1 10001 uice Tax Council, Through its Secretary, 51h -loor Tower ll, uilding, Janpath Road, Connaught Pla<;e, \,,rw t)elhi-1 10 001 vices Tax Network, Represented by its Cr :rr ma r, East Wing, I Mark - 1. Aerocity, New Delhi - 1 1003 / ner of GST and Central Tax, Rangareddy 3 omnrissionerate, n, Tilak Road, Abids, Hyderabad -500 001 ;ner, CGST Nodal officer for lT Grievarrce R,:drt:ssal ichal Commissionerate Hyderabad. . .Rl:SPONDENTS Petition under Article 226 of the Constitution of ln<lirt prayirg that in the circumstances state( in the affidavit filed therewith, the F i,; h Oourt may be pleased to issue a W it, Order or direction particularly one in :f o nature of a WRIT OF IVANDAIVtJS/AN' OTHER APPROPRIATE WRIT to dirr:ct th3 Respondents to open the GST Portal tc, facilitate the tile of declaration in fonn (.;ST Tran-1 by the Petitioner to enable t to claim transitional credit of eligible ,lu:ies in respect of inputs held in stock r n the appointed day in terms of Sectior 'l 40 of the Central Goods and Services -ax Act, 2O17 and Section 140 of the Te zrtga ra Goods and Services Tax Act, i l17or alternatively direct the Respc,nd:r'ts to reflect the amount of credit filec [ry the Petitioner manually in the ele,:trr rtic c'edit ledger of the Petitioner. Petition under iection 151 CPC praying that in the cirr;rrrstances stated in the affidavit filed in st pport of the petition, the Hiqh Court mav r€) pl(:ased to direct the Respondents to rccept the Petitioner's Form GST Tran I el,;ctronically or manually. Counsel for the Petit oner: SRI KARAN TALWAR Counsel for Responr ent Nos.'l to 3: SRI NAMA'VARAPU RAJE::;HVVAR RAO Counsel for Responr ent Nos.4 & 5: SRI B.NAR,ASIMHA Sl\RI/lrrr ( lA NO: 1 OF 2o2o

Goods and Service Tax Council, Through its Secretary, Sth Floor, Tower ll, Jeevan Bharti Building, Janpath Road, Conrraught Place. New Delhi-110 001

The Commissioner of Central Tax, The Nodal Officer for lT Grievance Redressal Committee. Office of the Commis;sioner of Central Tax. Medchal GST Commissionerate, 11-4-64918, 1st. 2n,1, 3rd and 4th Floors, Opp. Mehedi Function Palance, Lakdikapool, Hyderabad - 500 004

The Assistant Commissioner of Central Tax, Nizamabad CGST Division, KNAR Estate, 3rd Floor, Nizamabad - 503 Cr03

The Commissioner of State Tax, C.T Complex Nampally, Hyderabad - 500 001

The Assistant Commissioner of State Tax, l,lizamabad Circle, Nizamabad Division, Municipal Complex. 11 Floor. Near Tilak Garden, Khaleel Wadi. Nizamabad - 503003

Goods and Services Tax Network, Represented by its Chairman, East Wing, 4th Floor, Wodd Mark - 1, Aerocity, New Delhi - 110037 ...RESPONDENTS Petition under Article 226 of lhe 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 particularly one in the nature of a WRIT OF MANDAMUS/ANY OTHER APPROPRIATE WRIT to direct the Respondents to open the GST Portal to facilitate the file of declaration in form GST Tran-1 by the Petitioner to enable it to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in lerms of Section 140 of the Central Goods and Services Tax Act, 2017 and Section 140 of the Telangana Goods and Services Tax Act, 2017 or alternatively direct the Respondents to reflect the amount of credit filed by the Petitioner manually'in the electronic credit ledger of the Petitioner or to direct the Respondent to grant the refund of the amount of Rs.67,28,949 to the Petitioner. Gounsel for the Petitioner: SRI KARAN TALWAR Counsel for Respondent No.1: SRI NAMAVARLPU RAJESHWAR RAO, ASG Counsel for Respondent Nos.2 to 7: SRI B.NARASIMHA SARMA

Goods and Serv Jeevan B harti B

The Commissior Redressal Comr GST Commissic It4ehedi Functior

The Assistant C KNAR Estate, 3

The Commissior 001

The Assistant C Division, lVunicil Nizamabad - 50

Goods and Seru 4th Floor, World Petition under circumstances stated pleased to issue a Wr OF MANDAMUS/ANY open the GST Portal ' Petitioner to enable i inputs held in stock o Goods and Services 'l Services Tax Act, 2( amount of cred it filed the Petitioner or to dir 39,55,086/- to the Pet Ir//s. Venkatesr,t ,rra Enterprises, Represet-lted by ts p1.);;'istor Having its office; at '1-13-39 '/4, Vinayak Nagar, Nizami:bad, Telangan r 503 003 .., PETITIONER irristry of Finance, Department of Revenut, :lepresented by Block, New Delhi-1 10001 ce Tax Council, Through its Secretary, 5th F oor, Tower ll, rilding, Janpath Road, Connaught Place, Ner,,v D':lhi-1 10 001 er of Central Tax, The Nodal Officer for lT (l'ievance rittee, Office of the Commissioner of Ce,ntral Ta>, lVedchal rerate, 1'l-4-649/8, 1st, 2nd, 3rd and 4th Flo,rrs Opp. Palance, Lakdikapool, Hyclerabad - 50rl 0lr. ,nlmissioner of Central Tax, Nizamabacl Ctl[:;T [)ivision, i Floor, Nizamabad - 503 003 er of State Tax, C.T Complex, Nampally, Hyrlerabad -500 ,mmissioner of State Tax,, Nizamabad rlirrle:, Nrzamabad al Complex, 1st Floor, Near Tilak Garden, Khalerel Wadi, i003 ces Tax Network, Represented by its Charrn.ran East Wing, Mark - 1, Aerocity, New Delhi - 110037 . RE JPONDENTS rrlicle 226 of the Constitution of lnd a irr,ryrng that in the in the affidavit filed therewith, the HiSt Ccurt may be , Order or direction particularly one in thr: r'ratt re of a WRIT OTHER APPROPRIATE WRIT to dire:t trr; Rc,spondents to r facilitate the file of declaration in forrr : j:iT f ran-1 by the to claim transitional credit of eligibler C rties in respect of r the appointed day in terms of Sectirn 1,:i0 of the Central ax Act, 2017 and Section 1 40 of the -[e;l;rn Jara Goods and 1 7 or alternatively direct the Respond,: 'ts o reflect the ry the Petitioner manually, in the electr,r r ,: cr:dit ledger of )ct the Respondent to grant the refunrl o1 'he z mounl of Rs. ioner. Counsel for the Petiti )ner: SRI KARAN TALWAR Counsel for Respond )nt No.1: SRI N.RAJESWAR RAO, Asst. iol.General Counsel for Respond -,nt Nos.2 to 7: SRI B.NARASIMHA SARtllr:\ I I

Goods and Service Tax Council, Through itr; Secretary, Sth Floor, Tower ll, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-1 10 001

Goods and Services Tax Network, Represented by its Chairman, East Wing, 4th Floor, World Mark - 1, Aerocity, New Delhi - 110037

The Commissioner of Central Tax, The Nodal Officer for lT Grievance Redressal Committee, Office of the Commi:;sioner of Central Tax, Medchal GST Commissionerate, 11-4-64918,1st, 2n,J, 3rd and 4th Floors, Opp- Mehedi Function Palance, Lakdikapool, Hyderabad - 500 004

The Commissioner of State Tax, C.T Compiex, Nampally, Hyderabad - 500 001

Assistant Commissioner of Central Tax and GST, Ramgopalpet lll Range, Secunderabad Division, Ramgopalpet, l\/G Road, Secunderabad - 500003

Superintendent of Central Tax and GST, Ramgopalpet lll Range, Secunderabad Division, Ramgopalpct, I\/G Road, Secunderabad - 500003 ..,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 a Writ, Order or direction particularly one in the nature of a WRIT OF MANDAMUS/ANY OTHER APPROPRIATE WRIT (i) to declare Section 128 of the Finance Act 2020 retrospectively amending llection 140 of the Central Goods and Services Tax 2017 from 01.07.2017 as conliscatory, excessive, unduly harsh on the Petitioner and also being arbitrary and violative of Article 1 and 19(1)(g) of the Constitution of lndia. (ii) to declare Notification No. 43/2020-Central Tax dated 16.05.2010 issued to bring Section 128 of the Finance Act 2020 in force from 18.05.2020 as confiscatory, excessive, unduly harsh on the Petitioner and also being arbitrary and violative of Article 14 and 19(1)(g) of the Constitution of lndia (iii) to direct the Respondents to open the GST common Portal to enable the Petitioner to file its claim of tax credit on closing stock of goods as on 30.6,20'17 amounting to Rs. 21 ,00,383.481in Form GST TRAN-1 . :l I WP NO: 14791 OF 2020

Union of lndia, Represented by its SecretanT, Ministry r:f F irrance and Service Tax, New Delh

GST Council, I Jeevan B harat 1 10001 epresented by its Special Sr:cretary,5th Florrr,'-ower ll, Building, Janpath Road, Connaught Place, l'leu Delhi -

State of Telang rna, represented by the Prirrcipal Secretary, Re,renue Departnrent (C ), Telangana Secretariat, Hyderabad. . .RI:SPONDENTS Petition under Article 226 of lhe Constitution of lncliii prayirg that in the circumstances slater in the affidavit filed therewith, lhe l-.ir;r Oourt may be pleased to issub a Wr t or order or direction partir:ularly one in 1t r,r nature of Writ of Mandamus directing he first to fourth respondents herein lo c per the common web portal enabling he petitioner to file its GST TRAN - r ,::lectron ically and alternatively direct thr said respondents to accept the GST TFl,r,N - 1 filed by the petitioner manually o t 22.06.2018, 25.10.2018 and 21 .11.20 1) anJ transfer the credit of Rs.26,92,57{ /- to the Electronic Credit l-edge of the f elitioner enabling it to take credit of the si nre. Petition under l,ection '151 CPC praying that in the circunrstarrces stated in the affidavit filed in r upport of the petition, the High Cou't rnay t,e pleased to pending disposal of t re Writ Petition enable the petitioner lo take credit of the Transitional Relief arr runt of Rs.26,92,578/- arising in term:; o' -''RAN - 1 filed by the petitioner manuall r on 22.06.2018, 25.10.2018 and 21 .1',.2(.19 and set it off against the petitioner ; future tax liability arising under thr-' (;(:;ST Acl, 2017, I TGST Act, 20'l 7. lA NO: 1 OF 2021

GST Council, Represented by its Special Sr:cretary, 5th Floor, Tower ll, Jeevan Bharati Building, Janpath Road, Corrnaught Place, New Delhi - ''t 10001 .

State of Telangana, represented by the Principal Secretary, Revenue Department (CT), Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction particularly one in the nature of Writ of lVandamus directing the first to fourth respondr:nts herein to open the common web portal enabling the petitioner to file its GST TRAN -'1 electronically and alternatively direct the said respondents to accept the GST TRAN - 1 filed by the petitioner manually on 2210612018, 2511012018 and 2111112019 and transfer the credit of Rs. 94,55,8'14l- to the Electronic Credit Ledge of the petitioner enabling it to take credit of the same. Petition under Section 15,l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, ther High Court may be pleased to pending disposal of the Writ Petition enable the petitioner to take credit of the Transitional Relief amount of Rs. 94,55,814/- ari:;ing in terms of TRAN - 1 filed by the petitioner manually on 2210612018, 2511012A18 and 2111112019 and set it off lA NO: 1 OF 2021

We have heard Mr. V.RagtLuraman, learned Senior Counsel, Mr. Bharath Raichandani, Mr. Karan Taln,ar and Mr. S.Suri Babu, learned counsel for the petitioners. We have also heard Mr. B.Mukherjee, Mr. B.Narasimha Sarma, Mr. K.Raji Reddy and Mr. Swaroop Oorilla, learned counsel for the respondents.

This bunch of writ petitions have been filed before this Court seeking a direction to the respondents to grant L622, L63a, a772, LL5t5. L38A2,21@ 38LO,6522, 11063 &, L479L of2O2O; and 34431 &,34437 of 2O2t l

W' hane perused the order of the iiu:rerre Court in Filco Trade Centre Pvt. Ltd. (supra). The rrder reads as under: "3, Having heard learned Additional Solicit,,:rr Ceneral, learned c unsel appeaing for different States end .earned counsel a ;1:earing for different private partir:s and having per-used tl e record, we are of the view that it is.just ,,md proper to issue th ' following dirr:ctions in these cases: | 2022 SCC Onl rne SC 912

Learned counsel for the parties are 1n agrecment I ') I t 3 4 1 5 6 that the above direction of the Supreme Court sufficiently

One CC to Sri E

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Two C.D. CoPit '

One SPare Co6 MRC Iirrath Raichandani, Advocate [OPUC] lran Talwar, Advocate [OPUCI tvlukherjee for Asst.Sol. Gerreral [OPUO] waroop Oorilla, Advocate [OPUC] .Raieswar Rao, Asst. Sol.Gr:neral [OPUC] Naiasimha Sarma, SC for CT [OPUC] Suri Babu, Advocate [OPUC] X'rY"