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2022 Supreme(AP) 1427

C. PRAVEEN KUMAR, A. V. RAVINDRA BABU
Sruthi Chemicals – Appellant
Versus
Assistant Commissioner (ST) Gajuwaka Circle, Visakhapatnam – Respondent


Advocates:
Advocate Appeared:
For the Appellant : SHAIK JEELANI BASHA

ORDER :

C.PRAVEEN KUMAR, J.

Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner, Sri Y.N. Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent Nos.1 and 4, and Sri N. Harinath, learned Assistant Solicitor General for Customs, Central Excise, Service Tax & Central Goods and Services Tax and Union of India appearing for respondent Nos.2 and 3, and with their consent, this writ petition is disposed of at the stage of admission.

2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-

    “…… to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the inaction of the Respondents to reopen the portal immediately enabling the petitioner to file TRAN-1 and to claim Credit Carry Forward of Rs.42,05,365/-, which is entitled by the petitioner, as per Section 140(3) of the CGST Act, 2017, as arbitrary, contrary to the provisions of the GST Act, 2017, contrary to Article 14, 19(1)(g) of the Constitution of India and also the same is in violation of principles of natural justice and consequently direct the respondents to redress the grievance of the petitioner

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