Madras High CourtWP(MD)/13129/2019disposed of

M/S.Kalin Engineering v. The Principal Chief

2019-09-03Honourable Mr Justice M. Govindaraj3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.09.2019

CORAM:

THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD) No.13129 of 2019 M/s.Kalin Engineering Industries, rep. by its Partner U.Adaikalaraj No.576/A, Opp. Anna University (Trichy) Mandaiyur, Pudukkottai District.

... Petitioner vs.

1.The Principal Chief Commissioner, Goods and Services Tax Act (Previously Central Excise and Customs) GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2.Union of India, rep. by its Secretary, Ministry of Finance Department of Revenue, North Block, New Delhi-110 001.

3.The Chairman, Goods and Service Tax Network (GSTIN) East Wing, World Mark-1 4th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi-110 037 4.Government of Tamil Nadu, rep. by its Secretary, State Tax Department Fort St. George Chennai-600 009.

5.The Assistant Commissioner (ST) Palakarai II Assessment Circle Commercial Tax Building, Trichy.

6.Nodal Officer/Joint Commissioner (ST) Office of the Joint Commissioner (ST), Commercial Taxes Buildings, Trichy.

(R6 is impleaded vide court order dated 16.07.2019 in W.M.P.(MD).No.12520 of 2019) ... Respondents

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the 1st respondent to enable the petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law.

For Petitioner :

Mr.S.Karunakar For Respondent :

Mr.R.Aravindan Sr. Standing Counsel for R3 No Appearance for R-2 Mrs.J.Padmavathy Devi Special Govt. Pleader for RR-4 & 5 Mr.A.P.Rajasimman for R1

O R D E R

This writ petition has been filed for issuance of Writ of Mandamus, directing the 1st respondent to enable the petitioner to file GST TRAN 1 electronically and treat it as filed.

2. By consent of both parties, this writ petition is taken up for final disposal at the stage of admission itself. 3.The petitioner is an assessee under TNVAT, CST and TNGST. He migrated from TNVAT Act to GST. As per GST Act, registered person should avail the Input Tax Credit in the erstwhile Acts (TNVAT, Entry Tax & CENVAT credit) that could be availed by filing GST TRAN-1 on or before 27.12.2017. According to the petitioner, he tried to upload the data in TRAN-1 electronically. But, due to non opening of the portal, he was not able to upload the same. Hence, he approached the Nodal Officer. As per the information given in the GST Help Desk, the Nodal Officer has rejected the request as 'time barred'. Aggrieved over the same, the petitioner is before this Court.

4.Perusal of the records, it is seen that the petitioner has been making representations to the GST Grievance Cell and the respondents from 24.05.2018 and last such representation is dated 01.04.2019. It is an admitted case that there are technical snags in the web portal, while transmitting from TNVAT to GST.

5. Considering the same, the sixth respondent is directed to consider the representation dated 01.04.2019 and pass orders on its own merits and in accordance with law, by taking note of the technical snags in the uploading process, within a period of four weeks from the date of receipt of a copy of this order. Such an exercise shall be done after giving due opportunity to the petitioner.

6. With the above direction, this writ petition is disposed of. No costs.

Sd/- Assistant Registrar (CS-II) // True Copy // Sub Assistant Registrar(CS ) To 1.The Principal Chief Commissioner, Goods and Services Tax Act (Previously Central Excise and Customs) GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2.Secretary, Union of India, Ministry of Finance Department of Revenue, North Block, New Delhi-110 001.

3.The Chairman, Goods and Service Tax Network (GSTIN) East Wing, World Mark-1 4th Floor, Tower B, Aerocity, Indira Gandhi International Airport, New Delhi-110 037

4. Secretary, Government of Tamil Nadu, State Tax Department Fort St. George Chennai-600 009.

5.The Assistant Commissioner (ST) Palakarai II Assessment Circle Commercial Tax Building, Trichy.

6.Nodal Officer/Joint Commissioner (ST) Office of the Joint Commissioner (ST), Commercial Taxes Buildings, Trichy.

+1 CC to Mr.S.KARUNAKAR, Advocate ( SR-84815[F] dated 03/09/2019 ) +1 CC to Mr.R. ARAVINDAN, Advocate ( SR-84922[F] dated 03/09/2019 ) +1 CC to Mr.S. JEYASINGH, Advocate ( SR-85142[F] dated 04/09/2019 ) W.P.(MD) No.13129 of 2019 03.09.2019 VS MK (18.09.2019) 3P 10C