UNIVERSAL BUILDERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Learned counsel Sri. Jeevan J. Neeralgi is permitted to accept notice for respondent Nos.1, 3 to 5.

(2.) The petitioner has sought for a writ of mandamus or direction, directing the respondents to consider the physical copy of Form GST TRAN - 1 sent to New Delhi office on 22.12.2017, be entertained and credit be given to the electronic ledger of the petitioner in respect of CGST input credit of an amount of Rs.3,90,90,974/- and SGST input credit of amount of Rs.36,28,646/- or in the alternative direct the respondents to open the Electronic Ledger and enable the petitioner to file GST Tran - 1 online for entering the credit as on 01.07.2017 in respect of CGST input credit of an amount as aforesaid.

(3.) The petitioner was registered with the service tax department and is a registered firm under the provisions of the Central Goods and Services Tax Act, 2017 and the Karnataka State Goods and Services Tax Act, 2017. It is the grievance of the petitioner that the petitioner was not allowed to upload the declaration in form GST Tran - 1 due to technical glitches in the GST common portal and the request made by the petitioner with the respondents - authorities has not availed any benefit.