IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.52322/2019 (T – RES) BETWEEN:
M/s. PLASTO INC., No.347, 1ST STAGE, 2ND BLOCK HBR LAYOUT BANGALORE-560043 [REP. BY SRI M.S.JAVID, PARTNER]. …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. GOODS AND SERVICES TAX COUNCIL THROUGH ITS SPECIAL SECRETARY 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001.
3. I.T. GRIEVANCES REDRESSAL COMMITTEE THROUGH ITS CHAIRMAN THE GOODS AND SERVICES TAX COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001.
4. GOODS AND SERVICE TAX NETWORK THROUGH ITS CHIEF EXECUTIVE OFFICER EAST WING, 4TH FLOOR WORLD MARK-1, AERO CITY NEW DELHI-110037.
5. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GST OFFICE-55, No.10 & 16A BDA COMPLEX, HBR LAYOUT KALYANA NAGAR, BANGALORE-560043 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 SRI T.K.VEDAMURTHY, AGA. FOR R-5; SMT.M.R.VANAJA, ADV. FOR R-1 TO R-4.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE COMMUNICATION DATED 12.12.2019 IN ANNEXURE-A ISSUED BY RESPONDENT No.6; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R The petitioner has sought for a direction to the respondents to enable the petitioner to file Form GST TRAN-01 either on the common portal or manually.
2. In view of the order passed by this Court in W.P.No.33290/2019 and Connected Matters [D.D.
19.11.2019], extending the period to file/revise the TRAN-1 by the registered persons under the GST Act, 2017 by 31.12.2019, the petitioner is entitled to avail the said extended period.
Writ petition stands disposed of accordingly.
Sd/- JUDGE NC.