M/S.Amiable Electronics Pvt Ltd., v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.11.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.24175 of 2021 (Through Video Conferencing) M/s Amiable Electronics Private Limited, Represented by its Authorised Signatory, No.79, Kishmuthalampedu, Panapakkam Village, Gummidipoondi - 601 201.
...Petitioner
Vs
1. The Assistant Commissioner of Income Tax, Gummidipoondi Assessment Circle, Room No.112, 1st Floor, Integrated Commercial Taxes Building, Wall Tax Road, Chennai - 600 003.
2. The Joint Commissioner, Chennai North Circle, No.32, Elephant Gate Bridge Road, Chennai - 600 003.
...Respondents
Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the respondents to enable the petitioner to file its GST TRAN-2 Form either electronically or manually.
For Petitioner : Mr.Adithya Reddy For Respondents : Ms.Amirtha Dinakaran Government Counsel
ORDER
Ms.Amirtha Dinakaran, learned Government Counsel takes notice on behalf of the respondents.
2. This writ petition has been filed by the petitioner for issuance of a Mandamus, to direct the respondents to enable the petitioner to file GST TRAN-2 Form either electronically or manually.
3. In this connection, the petitioner has sent several representations to the respondents by way of written representations dated 26.03.2019, 10.01.2020, 25.08.2021 and Email representations dated 27.03.2019 and 06.03.2020, which have not effected any response from the respondents.
4. Appearing on behalf of the respondents, the learned Government Counsel submits that the entire GST Network is administered by the Central Government and therefore they would not have any jurisdiction to alter the Architecture of the GST portal.
5. Considering the same, this Writ Petition is disposed by directing the second respondent to consider the various representations of the petitioner and pass appropriate orders within a period of thirty days from the date of receipt of a copy of this order. The petitioner is also given liberty to approach the appropriate Department of the Central Government, in case there is any other difficulty. No costs. Sd/- Assistant Registrar(CS-VIII) //True Copy// Sub Assistant Registrar rgm/arb To
1. The Assistant Commissioner of Income Tax, Gummidipoondi Assessment Circle, Room No.112, 1st Floor, Integrated Commercial Taxes Building, Wall Tax Road, Chennai - 600 003.
2. The Joint Commissioner, Chennai North Circle, No.32, Elephant Gate Bridge Road, Chennai - 600 003.
+1cc to Mr.S.Ramanan, Advocate, S.R.No.58221 +1cc to the Special Government Pleader, S.R.No.58493 W.P.No.24175 of 2021 AD(CO) RGA(01/12/2021)
12.11.2021