IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51869/2019 (T - RES) BETWEEN:
M/s.Compass #564, 63rd Cross, 5th Block Rajajinagar, Bangalore-560 010 (Represented by its Proprietor Sri Poornachandra Sridhar) ... Petitioner (By Sri Atul Krishna Rao Alur, Advocate) AND:
1. Union of India Ministry of Finance Department of Revenue Through its Secretary (Revenue) North Block, New Delhi-110001.
2. Goods and Service Tax Network Through its Chairman, East Wing 4th Floor, World Mark-1, Aerocity New Delhi – 110 037.
3. The Office of the Goods and Service Tax Council, Tower 11 5th Floor, Jeevan Bharthi Building Janpath Road, Connaught Place New Delhi – 100001.
4. The Nodal Officer/ Principal Chief Commissioner – Division 7 Central Goods and Service Taxes Bengaluru West Commissionerate Post Box No.5400, C R Building Bengaluru – 560 001.
5. The Assistant Commissioner of Central Tax (GST), West Division-2 Range – AWD2, BMTC Complex Banashankari, Bengaluru – 560 070. …Respondents [By Sri Jeevan J Neeralgi, Advocate) This writ petition is filed under Articles 226 and 227 of the Constitution of India, praying to direct the respondents to reopen the GST common portal for filing GST Tran-01 in order to avail the eligible credit in the electronic credit ledger of petitioner and etc.
This petition coming on for preliminary hearing this day, the Court made the following:-
O R D E R Learned counsel, Sri Jeevan J Neeralgi, accepts notice for the respondents.
2. In the instant writ petition, the petitioner has prayed for the following reliefs:
i) Issue a writ of mandamus or a direction in the nature of mandamus directing the respondents to reopen the GST common portal for filing GST Tran-01 in order to avail the eligible credit in the electronic credit ledger of petitioner.
ii) Issue writ of mandamus or writ in the nature of mandamus directing the Resp-5 to consider the representation dated 14.11.2019 at Annexure-A insofar as the petitioner is concerned;
iii) Issue writ of mandamus or writ in the nature of mandamus directing the respondents to accept the manual/hard copy of the GST Tran-01.
iv) Issue writ of mandamus or writ in the nature of mandamus directing the respondents to credit the transactional credit to petitioners electronic cash ledger.
3. The issue involved herein is no more res integra in view of the order of this Court dated 19.11.2019 in W.P.No.33290/2019 and connected matters, whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Tax Act, 2017 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-01 as aforesaid.
Writ petition stands disposed of accordingly.
Sd/- JUDGE Bkm