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KUN UNITED MOTORS PVT. LTD. vs. ASSISTANT COMMISSIONER OF CENTRAL TAX (GST CELL) AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C.PRAVEEN KUMAR
B.KRISHNA MOHAN
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COUNSEL
Y. Sreenivasa Reddy
COUNSEL
V.n.vivekananda

Petitioner / Applicant

KUN UNITED MOTORS PVT. LTD.

Respondent ASSISTANT COMMISSIONER OF CENTRAL TAX (GST CELL) AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 21, 2020
Order No.

Writ Petition No.4590 of 2020

TR Citation 2020 (8) TR 3299
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ORDER

The present Writ Petition came to be filed seeking issuance of writ of Mandamus directing the respondents to open the GSTN portal and enable the petitioner to file the TRAN-1 form and avail the credit of excise duty and cess of ₹ 79,77,785/- as input tax credit of GST, or in the alternative, to permit the petitioner to submit manually GST TRAN-1 form and allow credit of input tax. 2. The facts in issue are as under : The petitioner is a dealer of Hyundai cars and ancillary services. For the services rendered by them in pre-GST era, the petitioner was registered with service tax vide registration Nos.AACCK8209QST001 and AACCK8209QST002 in Kurnool and Anantapur divisions. The petitioner was also registered as an assessee in VAT Department vide TIN 3757022957 prior to the introduction of GST. After 1.7.2017, the petitioner registered with GST vide registration No.37AACCK8209Q1ZX and are assigned to the jurisdiction of Kurnool-II Bench. It is further to be noted that, in order....
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