Andhra Pradesh High Court - Amravati
M/S. Jasween Automotives, vs Assistant Commissioner State Taxes, on 10 July, 2019
Author: J. Uma Devi
Bench: J. Uma Devi
(SHOW CAUSE NOTICE BEFORE ADMISSION)
HIGH COURT OF ANDHRA PRADESH
WEDNESDAY ,THE TENTH DAY OF JULY
TWO THOUSAND AND NINETEEN
:PRESENT:
THE HON'BLE SRI JUSTICE M. SEETHARAMA MURHI
AND
THE HON'BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION NO: 8764 OF 2019
Between:
M/s. Jasween Automotives, rep. by its Proprietrix, Ms. Mandeep Kaur Ground Floor, 27-
18-93, Congress office Road Governorpet, Vijayawada Krishna District, Andhra
Pradesh.
Petitioner
AND
1. Assistant Commissioner (State Taxes),, Suryaraopeta Division, Vijayawada II Division,
Vijayawada.
2. Superintendent of Central Tax., Vijayawada Division, Vijayawada. Krishna District,
Andhra Pradesh
3. Commissioner of Goods and Service Taxes (Central Taxes), Vijayawada, Andhra
Pradesh
4. Goods and Services Tax Network GSTN,, rep. by Chairman East Wing, 4thFloor World
Mark 1, Aerocity, New Delhi-110037.
5. Goods and Service Tax Council,, rep. by Secretary, 5thFloor Tower II JeevanBharti
Building, Janpath Road Connaught Place, New Delhi-110 001.
6. State of Andhra Pradesh,, rep. by its Principal Secretary to Government, Revenue
(SGST) Department, Secretariat, Amaravathi
7. Union of India,, rep. by its Secretary. Ministry of Finance Department of Revenue North
Block, New Delhi-110001.
Respondents
WHEREAS the Petitioner above named through its Advocate Sri SRINIVASA RAO KUDUPUDI presented this Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction (a) declaring Rule 117(1) and the proviso thereto of both the CGST Rules, 2017 and Andhra Pradesh GST Rules, 2017 to the extent they prescribe a time limit of ninety days for filing Form GST TRAN-1 as illegal and ultra vires Section 140,164 and174(2)(c) of the Central Goods and Service Tax Act, 2017 and Section 140,164 and 174(2)(c) of the Andhra Pradesh Goods and Service Tax Act 2017 respectively and as also being arbitrary and unreasonable and violative of the provisions of Article 14, 19(1)(g) and 265 of the Constitution of India (b)declaring Order No.3/2017-GST dated 21.9.2017, Order No7/2017-GST dated 28.10.2017 and Order No 9/2017-GST dated 15.11.2017 issued by the 7th Respondent as being ultra vires Section 140,164 and 174(2)(c) of the Central Goods and Service Tax Act 2017 (c) declaring order of the 6thRespondent vide CCT Ref. in CCW/GST/74/2015 dated 21.9.2017as ultra vires Section 140.164 and174(2)(c) of the Andhra Pradesh Goods and Service Tax Act 2017 (d) to declare the action of closing the facility to file Form GST IRAN-1 on the common portal of www.gstgov.in from 28.12.2017 as illegal (e) to direct the Respondent No 1 and 4 to accept the Form GST TRAN-1 manually and direct the Respondentsto credit a sum of Rs.14,30,737/- to the Electronic Credit Ledger of the Petitioner under GSTIN No.37ALOPM6607LIZH under the Central Goods and Service Tax Act, 2017 and the Andhra Pradesh Goods and Service Tax Act 2017 respectively AND WHEREAS the High Court upon perusing the petition and affidavit filed herein and upon hearing the arguments of Sri SRINIVASA RAO KUDUPUDI Advocate for the Petitioner, directed issue of notice to the Respondents herein returnable in four weeks to show cause as to why this WRIT PETITION should not be admitted.
You viz:
1. Assistant Commissioner (State Taxes),, Suryaraopeta Division, Vijayawada II Division, Vijayawada.
2. Superintendent of Central Tax., Vijayawada Division, Vijayawada. Krishna District, Andhra Pradesh
3. Commissioner of Goods and Service Taxes (Central Taxes), Vijayawada, Andhra Pradesh
4. The Chairman, Goods and Services Tax Network GSTN, East Wing, 4thFloor World Mark 1, Aerocity, New Delhi-110037.
5. The SecretaRY, Goods and Service Tax Council,, 5th Floor Tower II JeevanBharti Building, Janpath Road Connaught Place, New Delhi-110 001.
6. The Principal Secretary to Government, Revenue (SGST) Department, State of Andhra Pradesh, Secretariat, Amaravathi
7. The Secretary. Ministry of Finance Department of Revenue, Union of India, North Block, New Delhi-110001.
are directed to show cause as to why in the circumstances set out in the petition/appeal and the affidavit filed therewith (copy enclosed) this WRIT PETITION should not be admitted.
The Court made the following: ORDER:
Heard.
Notice before admission returnable in four weeks.
Petitioner is permitted to serve personal notice on the respondents by registered post with acknowledgment due and file proof of service in the Registry within four weeks.
Post after service of notices.
Sd/- I. NAGA LAKSHMI ASSISTANT REGISTRAR //TRUE COPY// For ASSISTANT REGISTRAR To
1. The Assistant Commissioner (State Taxes),, Suryaraopeta Division, Vijayawada II Division,
2. The Superintendent of Central Tax., Vijayawada Division, Vijayawada. Krishna District, Andhra Pradesh
3. The Commissioner of Goods and Service Taxes (Central Taxes), Vijayawada, Andhra Pradesh
4. The Chairman, Goods and Services Tax Network GSTN, East Wing, 4thFloor World Mark 1, Aerocity, New Delhi-110037.
5. The Secretary, Goods and Service Tax Council,, 5 thFloor Tower II JeevanBharti Building, Janpath Road Connaught Place, New Delhi-110 001.
6. The Principal Secretary to Government, Revenue (SGST) Department, State of Andhra Pradesh, Secretariat, Amaravathi
7. The Secretary. Ministry of Finance Department of Revenue, Union of India, North Block, New Delhi-110001.. (1 to 7 by RPAD- along with a copy of petition and affidavit)
8. One CC to SRI. SRINIVASA RAO KUDUPUDI Advocate [OPUC]
9. Two CCs to GP for COMMERCIAL TAX ,High Court Of Andhra Pradesh. [OUT]
10. One spare copy tvr HIGH COURT MSRMJ & JUDJ DATED:10/07/2019 NOTICE BEFORE ADMISSION WP.No.8764 of 2019 POST AFTER SERVICE OF NOTICES.
DRAFTED: TVR DATED 15-07-2019 HIGH COURT MSRMJ & JUDJ DATED:10/07/2019 NOTICE BEFORE ADMISSION WP.No.8764 of 2019 POST AFTER SERVICE OF NOTICES.