M/S Interics Interior Management PVT. LTD vs. Goods And Service Tax Council
Held
The Court noted that the learned counsel for the petitioner had filed a Memo seeking withdrawal of the writ petitions. The Memo was taken on record, and the opposite side (respondents) had no objection to the withdrawal. Consequently, the Court dismissed the present writ petitions as withdrawn. No findings were made on the merits of the issues raised by the petitioner regarding the amendment of Rule 117 or the claim for transitional credit. The operative direction was the dismissal of the petitions.
Facts
The petitioner, M/s. Interics Interior Management Pvt. Ltd., filed two writ petitions (W.P.Nos.13776/2018 & 14260/2018) before the Karnataka High Court. The petitions sought a direction to the Goods and Service Tax Council (R-1) to amend Rule 117 of the CGST Rules, 2017, and Rule 117 of the Karnataka GST Rules, 2017. The purpose of this amendment was to allow the filing of the TRAN 1 return for an additional 30 days, enabling the petitioner to claim transitional credit of state taxes. The respondents included the Goods and Service Tax Council, the Commissioner of State Tax, and the Assessing Authority.
Key Issues
1. Whether the Court should direct the amendment of Rule 117 of the CGST Rules, 2017, and Rule 117 of the Karnataka GST Rules, 2017, to permit the filing of TRAN 1 return for an extended period of 30 days for claiming transitional credit of state taxes? The petitioner argued for the amendment to facilitate the claiming of transitional credit. The judgment does not record any specific arguments made by the respondents regarding the merits of the amendment or the petitioner's claim. However, the respondents' counsel were present and represented.
Sections Cited
Rule 117
AI-generated summary — verify with the full judgment below
1/2 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF OCTOBER, 2018 BEFORE THE HON’BLE Dr.JUSTICE VINEET KOTHARI W.P.Nos.13776/2018 & 14260/2018 (T-RES) BETWEEN
M/S INTERICS INTERIOR MANAGEMENT PVT. LTD NO.15, "YARO MANSION" HAUDIN ROAD, ULSOOR BANGALORE-560042 REP. BY SHRI. NARASIMHA MURTHY ACCOUNTS MANAGER.
... PETITIONER (By Mr. GURURAJ B.N. ADV.,)
AND:
GOODS AND SERVICE TAX COUNCIL REPRESENTED BY THE SECRETARY 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001. 2. THE COMMISSIONER OF STATE TAX VANIJYA TERIGE KARYALAYA GANDHI NAGAR, BENGALURU-560009. 3. ASSESSING AUTHORITY LGSTO 45 NO.174, RAKSHITA COMPLEX 9TH CROSS, INDIRANAGAR BANGALORE-560038. ... RESPONDENTS (By Mr. K.M. SHIVAYOGISWAMY, ADV., FOR R1 Mr. VIKRAM A. HUILGOL, HCGP FOR R2 & R3)
Date of Order 22-10-2018 W.P.Nos.13776/2018 & 14260/2018 M/s. Interics Interior Management Pvt Ltd Vs. Goods and Service Tax Council & Ors.
2/2
THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 OF THE CONSTITUTION
The judgment continues below.
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