MSR SILVER PALACE V. THE DEPUTY COMMISSIONER

WP/3688/2020

AI Insights

The case involved a writ petition filed under Article 226 of the Constitution of India, seeking a Writ of Mandamus to compel the respondents to rectify the TRAN-1 form and reopen the GST portal to enable the petitioner to claim input tax credit as entitled under section 140 of the CGST and APSGST Act, 2017. The petitioner argued that the inaction of the respondents was arbitrary, violated the provisions of the GST Act, and breached principles of natural justice. The respondents included various government officials and bodies responsible for tax administration and compliance. However, before the court could make a substantive ruling on the issues presented, the petitioner decided to withdraw the petition, leading to its dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 726653 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 03-05-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 140 of the CGST and APSGST Act, 2017, Article 14 of the Constitution of India, Article 19(1)(g) of the Constitution of India
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: Y N VIVEKANANDA; N HARINATH
• Assessee Lawyers: KRISHNA MOHAN KOTTURI
• Keywords: Input tax credit; Natural Justice; Transitional Credit; Writ of Mandamus; GSTN Portal
• Section: 226; 140

Judgement Text

"7 PRESENT WRIT PETITION NO: 3688 OF 2020 Between: ...PETITIONER 2. ...RESPONDENTS THE HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND THE HON’BLE SRI JUSTICE T. MALLIKARJUNA RAO IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF MAY TWO THOUSAND AND TWENTY THREE 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 Mandamus or any other appropriate writ or order or direction declaring the inaction of the respondents to rectify the TRAN-1 and reopen the portal immediately enabling the petitioner to get the input tax credit in the GSTN portal in terms of section 140 of the CGST and APSGST Act, 2017 as arbitrary, contrary to the provisions of the GST Act, 2017 contrary to article 14, 19 (1) (g) of the constitution of India and also the same is in violation of principles of natural justice and direct the respondents not to take MSR Silver Palace, Rep. by its Proprietor M. Rama Krishna Rao, S/o M. Sree Ramulu, Aged about 64 years, D. No. 27-14-70, Dattatreya Complex, Opp. Ok Silks, Buckingham Post Office Road, Rajagopalachari Street, Governorpet Vijayawada-520002. AND 1. The Deputy Commissioner, Nodal officer for CGST IT Grievance Redressal, O/o The Chief Commissioner of Central Tax, Income Tax Bhavan, Opp. District Civil Courts, Guntur - 522004. The Assistant Commissioner (ST), Krishnalahka Circle, Vijayawada. 3. The Union of India, Rep by the Principal Secretary, Ministry of Finance, Department of Revenue, 136A, North Block, New Delhi-110001. 4. The Chief Commissioner (State Tax), Andhra Pradesh, Edupugallu, Nr Vijayawada, Krishna District. 5. The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Secretariat Complex, Amaravati. 6. Goods and Services Tax Council, Through its Chairman, Goods and Services Tax, Secretariat, b*” floor, Tower-V, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi. lA NO: 1 OF 2020 Counsel for the Petitioner: SRI. KRISHNA MOHAN KOTTURI Counsel for the Respondent Nos. 1,2,4,6 : SRI Y. N. VIVEKANANDA I Counsel for the Respondent No. 5 : GP FOR REVENUE The Court made the following : ORDER any penal action against the petitioner and consequently, direct the respondents to redress the grievance of the petitioner forthwith. Counsel for the Respondent No. 3 : SRI N. HARINATH, DEPUTY SOLICITOR GENERAL OF INDIA Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the respondents to rectify and restore the GST portal to access the petitioner to claim the transitional credit of Rs.5,55,221 /- entitled by the petitioner, by considering the representations, pending disposal of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. 7 Writ Petition No.3688 of 2020 ORDER: (Per Hon’ble Sri Justice U. Durga Prasad Rao) When the matter is taken up for hearing, learned counsel for //TRUE COPY// petitioner seeks permission of this Court to withdraw the writ petition and also filed a memo to that effect. Sd/-N. NAGAMMA ASSISTANT.REGISTRAR HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO SECTION OFFICER 1. One CC to Sri. Krishna Mohan Kotturi Advocate [OPUC] 2. One CC to Sri. Y N Vivekananda Advocate [OPUC] 3.. One CC to Sri. N. Harinath. Deputy Solicitor General of India [OPUC] 4. Two CCs to GP for Revenue, High Court of Andhra Pradesh [OPUC] 5. Two CD Copies PV permission’ for.withdrawal is accorded. Accordingly,’ this writ petition is dismissed as withdrawn. As a sequel, misdellahebus'petitions pending, if any, shall stand closed. HIGH COURT DATED:03/05/2023 ORDER WP.No.3688 of 2020 DISMISSING THE WP AS WITHDRAWN WITHOUT COSTS 3 0AUGW3 2 . Current Section "