The vs Unknown
2022 Latest Caselaw 8003 AP

     HON'BLE SRI JUSTICE U.DURGA PRASAD RAO
                       AND
     HON'BLE SRI JUSTICE T.MALLIKARJUNA RAO

              WRIT PETITION No.44976 of 2018

ORDER: (per UDPR, J)

      The petitioner seeks writ of mandamus declaring the action

of the respondents in levying duty of ₹48,80,172/- with interest for

not filing Tran - 2 forms which in fact the petitioner tried on

16.08.2018, 20.09.2018 and 15.11.2018 but failed and the mistake

of the petitioner in filing Tran - 1 form by wrongly stating in the

central excise column as 'Yes' instead of 'No' as illegal, arbitrary,

unjust, improper, being the GST Act is new Act and direct the

respondents to open Tran - 2 form or accept the Tran - 2 form

manually and grant such other relief as fit and proper under the

circumstances of the case.

2. Heard learned counsel for petitioner, Sri M.V.K.Moorthy,

learned counsel for petitioner, learned Government Pleader for

Commercial Taxes - II representing on behalf of the 1st respondent,

Sri Y.N.Vivekananda, learned Senior Standing Counsel for CBIC,

representing on behalf of the 2nd respondent and learned Deputy

Solicitor General, representing on behalf of the 3rd respondent.

3. Referring to the judgment of the Hon'ble Apex Court in

Union of India & Another v. Filco Trade Centre Private Limited

& Another1, learned counsel for petitioner would submit that in

view of the directions contained therein, the respondent authorities

are required to open the Tran - I and Tran - 2 for transactional

credit between 01.09.2022 and 31.10.2022 and in view of the

covered judgment, necessary directions may be issued to the

respondents. A copy of the said judgment is also furnished to the

learned Senior Standing Counsel and he has not disputed about the

judgment covering the facts of the case.

4. Having regard to the above and due to the information

submitted by both parties that pursuant to the judgment of the

Hon'ble Apex Court, Tran - 1 and Tran - 2 are kept opened, we

observe that the petitioner can avail the benefit of this judgment

and upload the relevant material through Tran - 1 and Tran - 2

before 31.10.2022.

1 MANU/SCOR/64133/2022

5. With the above observation, this writ petition is disposed of.

No costs. As a sequel, interlocutory applications pending, if any,

shall stand closed.

_________________________ U.DURGA PRASAD RAO, J

_________________________ T.MALLIKARJUNA RAO, J 20.10.2022 Note: issue C.C. by tomorrow.

B/o.SS