Case Law Details
Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court)
Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 30.09.2019. It is needless to say that thereafter the petitioner’s claim shall be processed in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
This writ petition, under Article 226 of the Constitution of India, is filed seeking verbatim the following relief:
‘…to issue an appropriate writ, order or direction in the nature of writ of mandamus directing the respondents to open the GSTN portal and enable petitioner to file the TRAN-I and transfer the credit to GST or alternatively, in the event that the respondents are not able to pen the GSTN portal, the respondents may be directed to accept the GST TRAN-I manually and allow the credit and permit the petitioner to utilize the said credit for payment of GST tax and pass such further orders in the interests of justice.’
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