G. K. EXIM Vs. DEPUTY COMMISSIONER

JUDGEMENT

(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 Rs.1,92,095/-, to which the Writ Petitioner is entitled for.

(2.) The facts, in issue, are that:

(3.) The same is seriously opposed by the learned Counsel for the Respondents by placing the Judgment of the Division Bench of the Madras High Court in P.R. Mani Electronics v. Union of India [W.P. No. 8890 of 2020]. Insofar as the judgment delivered by this court is concerned, the Counsel for the Respondents would contend that, since the Petitioner therein was illiterate, this Court permitted him to submit GST TRAN-1 manually, but, the instant case stands on an altogether different footing.