The court held that transitional tax credit should not be denied arbitrarily if taxes were paid; where disputes exist regarding the submission of documents due to portal glitches, the matter should be remanded for a fresh consideration of evidence.

(Special Original Jurisdiction)

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the Order-in-Appeal vide No. VIZ-GST-000-APP-045-23-24 and DIN 20230955AS0000111FFB vide Appeal No. 21/2023(V) GST dated 25.09.2023 came to be passed by the 1st Respondent by rejecting the appeal filed, confirming the disallowance of the transitional claim of Rs.35,80,065/-by the 2nd Respondent , the 2nd respondent passed Order- in-Original vide No.02/2022-23/TRAN-1/MR/AKP, dated 14.02.2023, as illegal, unjust, arbitrary, without jurisdiction and the same is in violation of Principles of Natural Justice and Rule of Law and consequently quash and set aside the Proceedings, dated 25.09.2023 of the 1st Respondent and proceedings, dated 14.02.2023 as null and void and pass such other order or orders as the Honble Court may deem fit and proper in the circumstance of the case. Main Prayer was amended as per c.o.dt.19.06.2024 vide I.A.No.2 of 2024 in W.P.No.647 of 2024.

IA NO: 1 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased the humbly urges the Hon‟ble Court to direct the respondents to grant the credit as the denial of transitional relief is deviation of he scheme and objective of the GST, meaning thereby GST was introduced with an objective of removing the cascading effect of taxes by providing seamless flow of input tax credit on all inputs, which can be used for payment of output tax. Statement of objects and Reasons of the GST Act through 10U„ Constitutional Amendment Act, 2016 (Annexure - PIO) is being defeated by denying the transitional relief.

IA NO: 2 OF 2024

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to permit the Petitioner to amend the main prayer in the W.P.No.647 of 2024 instead of the following: “The petitioner humbly urges the Hon‟ble Court to direct the respondents to grant the credit as the denial of transitional relief is deviation of the scheme and objective of the GST, meaning thereby GST was introduced with an objective of removing the cascading effect of taxes by providing seamless flow of input tax credit on all inputs, which can be used for payment of output tax. Statement of objects and Reasons of the GST Act through 101st„ Constitutional Amendment Act, 2016. (Annexure- PIO) is being defeated by denying the transitional relief” Instead of “It is therefore prayed that the Hon‟ble Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the Order-in-Appeal vide No. VIZ-GST-OOO-APP -045- 23-24 and DIN: 20230955AS000011IFFB vide Appeal No. 21/2023(V) GST dated 25.09.2023 came to be passed by the Respondent by rejecting the appeal filed, confirming the disallowance of the transitional claim of Rs.35,80,065/- by the 2nd respondent, the 2nd respondent passed Order-in-Original vide No.02/2022-23/TRAN-l/MR/AKP, dated 14.02.2023, as illegal, unjust, arbitrary, without jurisdiction and the same is in violation of Principles of Natural Justice and Rule of Law and consequently quash and set aside the Proceedings, dated 25.09.2023 of the Respondent and proceedings, dated 14.02.2023 as null and void and pass

IA NO: 3 OF 2024

Petit