Andhra Pradesh High Court - Amravati
M/S. S L Electronics vs The Superintendent Of Central Tax on 30 November, 2020
Author: K.Suresh Reddy
Bench: K.Suresh Reddy
HONOURABALE SRI JUSTICE A.V. SESHA SAI
AND
HONOURABLE SRI JUSTICE K.SURESH REDDY
Writ Petition No.22482 of 2020
ORDER:
Heard Sri Battu Srinivasa Rao, learned counsel for the petitioner and Sri N.Harinath, learned Assistant Solicitor General appearing for Union of India and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax (AP).
2. When the matter is taken up for hearing, it is brought to the notice of this Court by the learned counsel for the petitioner that the issue involved in the present petition is squarely covered by the Order of this Court in W.P.No.1922 of 2020, dated 13.08.2020. A copy of the said Order is placed on record along with this Writ Petition as a material paper. In the said Order the Division Bench of this Court at paras 10 to 12 held as under:-
Para 10: 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-218-DEL], Kusum Enterprises Pvt. Ltd. V. Union of India 6[WP (C) 7423/2019] and Sanko Gosei Technology India Pvt. Ltd. V. Union of India & Others [WP(C)7335/2019] - 2019-VIL-341- 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. 2 Para 11: 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.
Para 12: 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.
3. Following the said Order and for the reasons recorded therein, this Writ Petition is also disposed of in terms thereof directing the respondents 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.
As a sequel thereto, miscellaneous applications, if any, pending shall stand closed.
__________________________ JUSTICE A.V. SESHA SAI ____________________________ JUSTICE K.SURESH REDDY Date: 30-11-2020 IS 3 HONOURABALE SRI JUSTICE A.V. SESHA SAI AND HONOURABLE SRI JUSTICE K.SURESH REDDY Writ Petition No.22482 of 2020 Date: 30.11.2020 IS