IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51527/2019 (T – RES) BETWEEN:
M/s SAI RADHA PHARMA (INDIA) PVT. LTD., DOOR NO.10-3-66/A (2) 10-3-66/A(3), II AND III FLOOR, SAI RADHA BHAKTI, VST ROAD, UDUPI-576 101, REP BY ITS MANAGING DIRECTOR MONOHAR S. SHETTY …PETITIONER (BY SRI ATUL KRISHNA RAO ALUR, ADV.) AND:
1 . UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI-110 001.
2 . 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.
3 . GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037.
4 . THE OFFICE OF THE GOODS AND SERVICE TAX COUNCIL, TOWER 11, 5TH FLOOR, JEEVAN BHARTHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001.
5 . THE COMMISSIONER OF CENTRAL EXCISE 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALORE-575 003.
6 . THE OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE AND CENTRAL TAX (GST), WEST RANGE, VISHNU PRIYA BUILDING, AJJIARKAD, UDUPI-576 101. …RESPONDENTS (BY SRI JEEVAN J. NERALGI, ADV.) 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 TO PETITIONER.
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. The petitioner has sought for a direction to the respondents to re-open the GST common portal for filing GST TRAN-01 in order to avail the eligible credit in the electronic credit ledger of the petitioner.
3. In view of the order passed by this Court in W.P.No.33290/2019 and Connected Matters [D.D. 19.11.2019], whereby this Court has extended 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.