2020 (1) TMI 703

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....I M. SEETHARAMA MURTI JJ. Petitioner: S. Dwarakanath Respondent: Y.N. Vivekananda, B. Krishna Mohan (Asst Solicitor General of India) ORDER: (Per Sri Justice M. Seetharama Murti) This writ petition, under Article 226 of the Constitution of India, is filed by the petitioner seeking verbatim the following relief/s: "........to issue a Writ of Mandamus or any other appropriate writ or order or....

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....." We have heard the submissions of Sri K.Srinivasa Rao, learned advocate representing Sri S.Dwarakanath, learned counsel appearing for the petitioner; of learned Assistant Solicitor General of India appearing for respondent nos.3 to 5; and, of Sri Y.N.Vivekanand, learned counsel appearing for respondent nos.1 & 2. We have perused the material record. According to the case of the petitioner, the....

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....ncing the fact that a genuine attempt was made for submission of the Form GST TRAN-1 within the time allowed under law. However, it is also submitted that time is extended till 31.12.2019 for filing Form GST TRAN-1 electronically. Learned counsel for the petitioner in reply would submit that at the relevant point of time, the GST system was in a trial and error phase and that not only the petiti....