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SRI G.K. EXIM vs. THE DEPUTY COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
LALITHA KANNEGANTI
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C Sanjeeva Rao
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Government Pleader

Petitioner / Applicant

SRI G.K. EXIM

Respondent THE DEPUTY COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Aug 13, 2020
Order No.

W.P. No. 1922 of 2020

TR Citation 2020 (8) TR 3298
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ORDER

1) The present Writ Petition came to be filed seeking issuance of a writ of Mandamus to declare the inaction of the Respondents to reopen the portal immediately enabling the Writ Petitioner to submit its GST TRAN-1 Form in the GSTN Portal in terms of Section 140 of the CGST and APSGST Act, 2017; or in the alternative, permit the Writ Petitioner to submit GST TRAN-1 manually with a direction to the Respondents to consider the same in accordance with law. It is further pleaded that, a direction may be given to Respondent no. 1 and 4 to grant refund of VAT credit of ₹ 1,92,095/-, to which the Writ Petitioner is entitled for. 2) The facts, in issue, are that: (i) The Writ Petitioner is a partnership concern doing business in pulses and turmeric registered under the APSGST Act 2017 and CGST Act, 2017 bearing GSTI No. 37ACSFS7596P1ZL. In short, the request of the Writ Petitioner is, to direct the Respondents to accept his Form GST TRAN-1 enabling him to claim transitional credit....
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