Shri Shakti Technologies vs. Union Of INDIA
Held
The Court noted that a notification extended the period for submitting TRAN-1 and TRAN-2 forms. Therefore, the petitioner had an opportunity to upload their forms by March 31, 2019.
Facts
The petitioner sought a direction to consider their invoice for a revised return in TRAN-1 under the GST Act. The controversy was covered by a previous High Court decision.
Key Issues
Whether the petitioner could be allowed to file a revised TRAN-1 return. Whether the extension granted by the notification covered the petitioner's situation.
Sections Cited
Rule 117, Rule 142, Section 164
AI-generated summary — verify with the full judgment below
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IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 22nd DAY OF OCTOBER 2018
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
WRIT PETITION No.14394/2018 (T-RES)
BETWEEN:
Shri Shakti Technologies No.344, 14th Cross, Jayanagar 2nd Block, Bengaluru Urban Bengaluru-560 011 GSTIN: 29ABSFS7222F1ZQ.
…Petitioner (By Mr. K. Mallaha Rao K, Advocate)
AND:
Union of India Ministry of Finance (Department of Revenue) Room No.46, North Block New Delhi-110001. 2. State of Karnataka Finance Department Vidhana Soudha Bangalore-560001. 3. GST Council Through its Chairperson Union Finance Minister Ministry of Finance North Block, New Delhi-110001. Date of Order 22-10-2018 W.P.No.14394/2018 Shri. Shakti Technologies Vs. Union of India & others
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Goods & Service Tax Network Having its office at East Wing 4th Floor World Mrk – 1, Aerocity New Delhi-110037. 5. GST Commissionerate Central Revenue Building Queens Road Bengaluru-560 001. …Respondents (By Mr. K.M. Shivayogiswamy, Advocate For R1, R3, R4 & R5 Mr. Vikram A. Huilgol, HCGP for R2)
T
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