TARA EXPORTS REPRESENTED BY ITS PARTNER NARAYAN BHARATHAN Vs. UNION OF INDIA, REP BY PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

JUDGEMENT

(1.) This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and reinstate the facility of online submission of TRAN 1 to the petitioner or manually accept the hard copy of TRAN 1 of the petitioner and allow the duty credit of Rs. 50,50,050/- to the petitioner towards the stock held as on 30.06.2017 in respect of liability of GST received by the petitioner.

(2.) Heard the learned counsel appearing for the respective parties and perused the materials placed on record.

(3.) The petitioner-Company, which is an importer, a processor of cashew nuts, a trader, exporter of cashew kernels and a dealer under the fifth respondent, had attempted to file GST TRAN-1 form in GSTN portal to avail transitional credit upon the implementation of GST. But, according to the petitioner, due to technical glitches in the portal, they could not complete the filing process within the statutory due date ie. before 27.12.2017. Therefore, according to the petitioner, they had tried the grievance redressal portal, but, all the efforts made by the petitioner have ended in vain. In the meantime, the petitioner has filed the TRAN 1 form, manually, on 31.01.2018, before the Assistant Commissioner, CGST & Central Excise, Tirunelveli. However, the same was returned with a direction to contact the Help Desk, with a remark that the returns can only be filed online. Accordingly, the petitioner had sent an email, dated 02.02018, to the Help Desk, however, no fruitful reply addressing their grievance was received.