Court Orders Respondents to Enable Petitioner's Tax Credit Claim The court issued a mandamus directing the respondents to consider the petitioner's representations and enable them to claim input tax credit either by ...
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Court Orders Respondents to Enable Petitioner's Tax Credit Claim
The court issued a mandamus directing the respondents to consider the petitioner's representations and enable them to claim input tax credit either by facilitating form upload on the web portal or by processing hard copies submitted by the petitioner. The court emphasized the importance of enabling the petitioner to avail the rightful credit through proper administrative actions.
Issues: 1. Mandamus to direct consideration of representations for opening GST Common Portal for input credit claim.
Analysis: The petitioner approached the court seeking a mandamus to compel the respondents to consider their representations for opening the GST Common Portal to claim input credit by uploading Form GST-TRAN-3 declaration. The petitioner, a dealer of M/s. Ashok Leyland Light Vehicles, highlighted that prior to the implementation of the GST Act, they were not liable to pay tax on vehicle sales as it was done by the manufacturers. However, post-GST Act enforcement, a tax component became their responsibility. Despite possessing stock and manufacturer certification for input credit, technical errors on the portal prevented the petitioner from claiming the credit. The petitioner's subsequent requests and representations were ignored by the authorities, leading to the filing of the writ petition.
The court observed that the manufacturer had issued the necessary certificate for input tax credit, which the petitioner was entitled to claim. The hindrance in availing the credit was solely due to the non-functionality of the respondents' web portal, which did not allow for uploading of the required form. Consequently, the court issued a mandamus directing the respondents to consider the petitioner's representations and enable them to claim input tax credit either by facilitating form upload on the web portal or by processing hard copies submitted by the petitioner. The court disposed of the writ petition with these directives, emphasizing the importance of enabling the petitioner to avail the rightful credit through proper administrative actions.
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