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.51909/2019 (T - RES) BETWEEN:
M/s.Sugi Systems & Controls No.35, 28th Cross, 9th Main Industrial Layout Banashankari 2nd Stage Bengaluru-560 070. ... Petitioner (By Sri Y C Shivakumar, Advocate) 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 Network Through its Special Secretary 5th Floor, Tower II, Jeevan Bharti Building Janpath Road, Connaught Place New Delhi – 110 001.
3. I.T.Grievances Redressal Committee Through its Chairman The Goods and Services Tax Council Secretariat, 5th Floor Tower 11, Jeevan Bharthi Building Janpath Road, Connaught Place New Delhi – 100001.
4. Goods and Service Tax Network Through its Chief Executive Officer East Wing, 4th Floor, World Mark-1 Aero City, New Delhi – 110037.
5. Government of Karnataka Represented by Commissioner of Commercial Taxes, Karnataka Dept. of Commercial Taxes Vanijya Terige Karyalaya Kalidasa Road, Gandhinar Bengaluru – 560 009.
6. Nodal Officer and Joint Commissioner of Commercial Taxes (Administration), Divisional GST Office-6 III Floor, KIADB Building 2nd Stage, Peenya Bengaluru – 560 001. …Respondents [By Smt.M R Vanaja, Advocate) This writ petition is filed under Articles 226 and 227 of the Constitution of India, praying to set aside the communication dated 3.12.2019 in Annexure-A issued by the R6 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. The petitioner has challenged the communication dated 3.12.2019 issued by the respondent No.6 at Annexure-A whereby the request of the petitioner for availing transitional credit available to it on the stock of goods held on 30.6.2017 has been rejected on the ground that the tax payer had no technical glitches in filing TRAN-1 as per the system logs.
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 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