Madras High CourtWP/8546/2019disposed of

M/S.Ramesh Marketing v. Government Of India

2019-04-03Honourable Dr Justice Anita Sumanth3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.04.2019

CORAM

THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P. No.8546 of 2019 and WMP.No.9061 of 2019 M/s.Ramesh Marketing, No.235B, Ooty Main Road, Mettupalayam - 641 301, Coimbatore District, Rep. by its Proprietor, Gyanchand B Shankla .. Petitioner --VS-- 1.Government of India, Ministry of Finance, Central Board of Indirect Taxes and Custorms, Office of the GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Buildings, Janpath Road, Connaught Place, New Delhi - 110 001.

2.The Assistant Commissioner (State Tax), Mettupalayam - Bhavani Sagar Road, Mettupalayam - 641302, 3.The Superintendent of GST and Central Excise, Coonur Division, Mettupalayam Range, No.56, 57, Gandhi Maidhanam, Mettupalayam - 641104, 4.The Joint Commissioner, ST system, PA PJM Building, No.1, Greams Road, Chennai - 600 006.

.. Respondents (R4 impleaded vide order dt.26/03/19, made in memo in W.P. 8546/19 by ASMJ) Prayer:- Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus directing the Respondents herein to extend the time for submitting the declaration in FORM GST TRAN-1 in so far as VAT is concerned under Rule 117(1A) of the Central Good and Service

Tax Rules, 2017 upto 31.3.2019 for the petitioner as per Order No.01/2019-GST dated 31.01.2019 or any other subsequent date as may be decided by this Court.

For Petitioner :

Mr.Mr.Silambanan, SC For Respondents :

Mr.A.P.Srinivas, SC for R1 Mr.Mohammed Shaffiq, Spl. Government Pleader for R2 to R4.

O R D E R

Learned counsel for the petitioner points out that he has moved the Principal Commissioner (Commercial Taxes), Ezhilagam, Chennai with a representation dated 02.04.2019, in respect to get relief there. He does not thus, pursue the present case and the same may be dismissed.

2. The Principal Commissioner will consider representation dated 02.04.2019, upon receipt thereof and will pass appropriate orders after hearing the petitioner, in accordance with law. 3.The writ petition is disposed of in the above terms. No costs. Consequently, the connected Miscellaneous petition is closed.

Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar tsg/ska To 1.Government of India, Ministry of Finance, Central Board of Indirect Taxes and Custorms, Office of the GST Council Secretariat, 5th Floor, Tower II, Jeevan Bharti Buildings, Janpath Road, Connaught Place, New Delhi - 110 001.

2.The Assistant Commissioner (State Tax), Mettupalayam - Bhavani Sagar Road, Mettupalayam - 641302,

3.The Superintendent of GST and Central Excise, Coonur Division, Mettupalayam Range, No.56, 57, Gandhi Maidhanam, Mettupalayam - 641104, 4.The Joint Commissioner, ST system, PA PJM Building, No.1, Greams Road, Chennai - 600 006.

+1 cc to M/s.Kaavya Silambanan Associates, Advocate Sr.No.32311 W.P. No.8546 of 2019 and WMP.No.9061 of 2019 KAN(CO) CSL/09.04.2019