The High Court disposed of a writ petition seeking mandamus to reopen the GST portal and accept transitional credit manually, relying on the Supreme Court's decision in Union of India v. Filco Trade Center.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[32s5 ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
THURSDAY, THE EIGHTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V, BHASKAR REDDY
WRIT PETITION NO: 15767 OF 20'18
Between:
Salicylates and Chemicals Pvt. Ltd., rep. by its lt/lanagrng Director Shri M. Mohana Narayanan A-25, Road No. 18, IDA Nacharam Hyderabad District, TS 500076
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of the Constitution of lndiapraying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature of writ of mandamus, directing the Respondents to reopen theportal alternatively direct the respondents to accept the transitional Tran-1 Form manually fromthe petitioner and to reopen GST Portal for rectifying the GST tax returns uploading system/software by restoring theinput tax credit of Rs. 1,01,09,797l- in books of accounts of the Petitioner Company lying as on 30-6.2017.
IA NO: 1 OF 2018
Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents Nos. 3, 4 & 5 to permit the petitioner to utilize their INPUT TAX CREDIT (lTC) of Rs 1,01,09.797l- lying as on 30-6-2017 in their books of accounts and to accept the manually prepared TRAN-1 from the petitioner pending disposal of the writ petition.
Counsel for the Petitioner: SRI V. GOPALAKRISHNA GOKHALEY
Counsel for the Respondent No.1: SRI G. PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA
Counsel for the Respondent No.2 to 5: SRI B. NARSIMHA SARMA (GP FOR COMMERCIAL TAX)
The Court made the following: ORDER
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THE HON'BLE THE CHIEF TUSTICE UTIAI BHTIYAN AND
THE HON'BLE SRIJUSTICE C.V.BHASKAR REDDY W.P.No.15767 of 2018
ONDER JPu the Hot'bh the Chief !z: v I lyl Bhayaa)
None has appeared for the petitioner on call though Mr. G. Praveen Kumar, learned Depury Solicitor General of India has appeared for respondent No.1 and Mr. B.Nanimha Sarma, learned counsel has appeared for respondents No.2 to 5.
"3. Fhving heard leamed Additional Solicitor General, leamed counsel appearing for different States and learrred counsel appearing for different private panies and having perused the record, we are
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of the view that it isjust and proper to issue the following diections in these cases:
-,
Supreme C-ourt in Union of India v, Filco Trade Center Private
Limited (rrprr), the present writ petition is disposed of. No costs. fu a sequel, miscellaneous petitions, pending if any, stand
dismissecl
SD/.N.SRIHARI ASSISTA]HEGISTRAR //TRUE COPY// SECTION OFFICER
To,
Prtrc.,
HIGH COURT
DATED:0811212022
ORDER
WP.No.15767 ot 2018
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DISPOSING OF THE WRIT PETITION WITHOUT COSTS
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Colour shows how this judgement treated each authority
Union of India v. Filco Trade Center Private LimitedReferred¶29
Union of India v. Filco Trade Center Private Limited
Salicylates and Chemicals Pvt. Ltd.
Union of India
Chief Commissioner of Central Tax
Commissioner of Central Tax
Commissioner of State Tax
Assistant Commissioner of State Tax
Ujwal Bhuyan
C.V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
