Facts of the Case

MSR Silver Palace, a jewellery business in Vijayawada, filed a writ petition seeking a mandamus directing the CGST and State tax authorities to rectify Form TRAN-1 and reopen the GST portal, so as to enable the petitioner to claim transitional input tax credit of Rs. 5,55,221 under Section 140 of the CGST and APSGST Acts, 2017. The petitioner alleged that the respondents' inaction was arbitrary and violated Article 14 and Article 19(1)(g) of the Constitution, along with principles of natural justice, and also sought a direction restraining penal action pending resolution.

Issues Involved

  1. Whether the petitioner was entitled to a mandamus directing reopening of the GST portal for filing/rectifying Form TRAN-1.

Petitioner's Arguments

  • The inaction of the respondents in not permitting rectification of TRAN-1 and reopening the portal was arbitrary and contrary to the GST Act, 2017.
  • The petitioner was entitled to transitional input tax credit of Rs. 5,55,221 under Section 140 of the CGST and APSGST Acts.

Respondent's Arguments

  • No specific opposition is recorded, as the matter was disposed of on the petitioner's own request for withdrawal.

Court Order / Findings

  • When the matter came up for hearing, counsel for the petitioner sought and was granted permission to withdraw the writ petition, filing a memo to that effect.
  • The writ petition was accordingly dismissed as withdrawn, and any pending miscellaneous petitions stood closed.

Important Clarification

No view was expressed on the petitioner's entitlement to transitional credit or on the validity of denying TRAN-1 portal access — the matter was simply withdrawn at the petitioner's request. This order carries no precedent value on TRAN-1/Section 140 disputes.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — Section 140 (transitional arrangements for input tax credit)
  • Andhra Pradesh Goods and Services Tax Act, 2017 (State GST provisions)

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request — no adjudication on the TRAN-1/transitional credit claim.

Case Details

  • Court: High Court of Andhra Pradesh at Amaravati
  • Case No.: Writ Petition No. 3688 of 2020
  • Coram: Hon'ble Sri Justice U. Durga Prasad Rao and Hon'ble Sri Justice T. Mallikarjuna Rao
  • Date of Order: 03.05.2023

Link to Download the Order

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