File Application for GST TRAN-1 committed errors with Nodal Officer : HC

By | May 16, 2020
0 Comment
(Last Updated On: May 16, 2020)

File Application for GST TRAN-1 committed errors with Nodal Officer : HC

HIGH COURT OF MADRAS

Beauty Wares

v.

Assistant Commissioner of CT&CE, Coimbatore

C. SARAVANAN, J.

WRIT PETITION NO. 186 OF 2020

JANUARY  7, 2020

Jaikumar for the Petitioner. K.S. Ramasamy, CGSC for the Respondent.

Prayer: Writ petition is filed under article 226 of the Constitution of India to issue Writ of Mandamus directing the respondents to reopen the TRAN-1 and allow the petitioner to avail the missed out credit of Rs. 51,09,655/- by rectifying the TRAN-1, either through to GST portal or manually, in order to utilise the said credit for paying further GST liabilities in form GSTR 3B being filed by the petitioner.

ORDER

 

1. The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. The petitioner has been sending representations while he has not yielded any response from the respondents. The petitioner has also send representation to the fourth respondent.

2. The learned counsel for the respondents 1 & 3 submits that the Nodal Officer is located in Nungambakkam namely, Principal Commissioner of GST at Nungambakkam who can decide as to whether the credit can be allowed.

3. On the other hand, the learned counsel for the petitioner submits that the issue is no longer res integra and is covered by a decision of Punjab and Haryana High Court held in Adfert Technologies (P.) Ltd. v. Union of India [2019]  and the following two decisions of the Delhi High Court as detailed below:—

(i)Lease Plan India (P.) Ltd. v. Government of National Capital Territory of Delhi [2019]  (Delhi)
(ii)Blue Bird Pure (P.) Ltd. v. Union of India [2019] (Delhi)

4. Under these circumstances, the petitioner is given liberty to make appropriate representation to the Nodal officer namely Principal Commissioner of GST at Nungambakkam, citing these decisions. If such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders within a period of 30 days from the date of receipt of this order. Needless to state, before passing any order, the petitioner shall be heard.

5. With the above directions, the writ petition stands disposed. No costs.

For latest Notification Refer Govt Website Click Here

Leave a Reply

Your email address will not be published.