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KUMAR AUTO AGENCY vs. THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, THE JOINT COMMISSIONER OF COMMERCIAL TAXEX SALEM AND THE NODAL OFFICER OF GST IMPLEMENTATION COMMITTEE (GIC)
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
B.raveendran
Res. Counsel
M.hariharan

Petitioner / Applicant

KUMAR AUTO AGENCY
Respondent THE PRINCIPAL SECRETARY/COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, THE JOINT COMMISSIONER OF COMMERCIAL TAXEX SALEM AND THE NODAL OFFICER OF GST IMPLEMENTATION COMMITTEE (GIC)
Court Madras High Court
State

Tamilnadu

Date Feb 18, 2019
Order No.

W.P.No.4137 of 2019

Citation

2019(2) TAXREPLY 2340
Original Order
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ORDER

ORDER The Writ Petitioner has approached this Court seeking a Writ of Mandamus directing the first respondent, the Principal Secretary/Commissioner of Commercial Taxes to enable the petitioner to file GST TRAN 1 electronically and treat the same as filed in accordance with law. 2. Heard Mr.B.Raveendran, learned counsel for the petitioner and Mr.M.Hariharan, learned Additional Government Pleader for respondents 1 & 2. There is no representation on behalf of the third respondent. 3. At the outset, Mr.Hariharan states that the prayer is misconceived insofar as it seeks a direction as against R1, whereas the prayer should have been directed as against R3, the Nodal Officer GST implementation Commission. 4. Be that as it may, the short point canvassed is that the petitioner is entitled to the benefit of Input Tax Credit (ITC) which is to be availed of by filing Form TRAN 1. However, on account of certain technical difficulties, the petitioner has not been in a pos....

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