Case Law Details
M/s. Sri G K Exim Vs Deputy Commissioner (Andhra Pradesh High Court)
In W.P. No. 3298 of 2019, a similar issue came up before the Division Bench of this Court for consideration. Relying upon the judgments in Uninav Developers Pvt Ltd., v. Union of India & Others [2019-VIL-367-DEL], Bhargava Motors v. Union of India [2019 SCC Online Del 8474-2019- VIL-2 18-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India [WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] – 2019-VIL-34 1-DEL], the Court disposed of the writ petition, on 13.08.2019, directing the respondents to either open the portal so as 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 by fixing a cut of date and process the claim in accordance with law.
The Judgment delivered in W.P. No. 3298 of 2019 was followed by another Division Bench in W.P. No. 15769 of 2019, to which one of us was a party.
Having regard to the judgments referred to above, this Writ Petition is disposed of in terms thereof directing the respondents concerned to permit the Writ Petitioner to submit GST TRAN- 1 Form electronically or, in the alternative, manually, by fixing a cut off date, within a period of 30 days from the date of receipt of judgment, in which event, the same may be dealt with, in accordance with law. No order as to costs.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
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