IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.50914/2019 (T – RES) BETWEEN:
M/s. JUWI INDIA RENEWABLE ENERGIES PVT. LTD., SAMHITHA PLAZA, No.248, 1ST FLOOR 80 FEET ROAD, DEFENCE COLONY INDIRANAGAR, BENGALURU-560038. …PETITIONER (BY SRI Y.C.SHIVAKUMAR, ADV.) AND:
1. THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A, NORTH BLOCK NEW DELHI-110001.
2. THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001.
3. I.T. GRIEVANCES REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL SECRETARIAT, 5TH FLOOR TOWER II, JEEVAN BARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001.
4. CHIEF EXECUTIVE OFFICER GOODS AND SERVICE TAX NETWORK EAST WING, 4TH FLOOR WORLD MARK-1, AERO CITY NEW DELHI-110037.
5. GOVERNMENT OF KARNATAKA REP. BY COMMISSIONER OF COMMERCIAL TAXES KARNATAKA, DEPT. OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA KALIDASA ROAD, GANDHINAGAR BENGALURU-560009.
6. NODAL OFFICER AND JOINT COMMISSIONER OF COMMERCIAL TAXES [ADMINISTRATION], DIVISIONAL GST OFFICE-6 III FLOOR, KIADB BUILDING, 2ND STAGE PEENYA, BENGALURU-560058. …RESPONDENTS (BY SMT.M.R.VANAJA, ADV. FOR R-1 TO R-4; SRI.T.K.VEDAMURTHY, AGA. FOR R-5 & R-6.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE COMMUNICATION DATED 22.10.2019 IN ANNEXURE-A ISSUED BY THE NODAL OFFICER; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R The petitioner has challenged the communication dated 22.10.2019 issued by the respondent No.6 at Annexure-A whereby the request of the petitioner for filing the TRAN-1 extending the period provided under 117 read with Section 140 of the Central Goods and Services Tax Act, 2017 [‘Act’ for short] has been rejected.
2. 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 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-1 as aforesaid.
Writ petition stands disposed of accordingly.
Sd/- JUDGE NC.