Salicylates And Chemicals PVT. LTD. vs. Union Of INDIA
Held
The High Court disposed of the writ petition in light of the Supreme Court's decision in Union of India v. Filco Trade Center Private Limited. The Supreme Court had directed the GSTN to open a common portal for filing TRAN-1 and TRAN-2 forms for a specified period.
Facts
The petitioner sought to reopen the GST portal or be allowed to manually file TRAN-1 to claim input tax credit (ITC) of Rs. 1,01,09,797/- as on June 30, 2017. The petitioner had not filed the TRAN-1 form within the stipulated time.
Key Issues
Whether the petitioner could be allowed to file the TRAN-1 form manually or through a reopened portal to claim transitional ITC. The availability of a remedy for delayed filing of transitional credit forms.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
[ 32s5 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT Between: Salicylates and Chemicals Pvt. Ltd., rep. by its lt/lanagrng Director Shri M. Mohana Narayanan A-25, Road No. 18, IDA Nacharam Hyderabad District, TS 500076 ...PETITIONER AND 1. Union of lndia, rep. 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 1"tFloor, Basheerbagh Hydera bati
The Commissioner of Central Tax Central Excise and Service Tax, Secunderbad Commissionerate Basheerbagh, Hyderabad
The Commissioner of State Tax, O/o the Commissioner of State Tax Nampally, Hyderabad
The Assistant Commissioner of State Tax, R.P Road Circle,Secunderabad Division Hyderabad ...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 more particularly one in the nature of writ of mandamus, directing the Respondents to reopen the portal alternati
The judgment continues below.
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