BharatTaxGST

M/S Dynarx Technology (INDIA) Limited vs. The Union Of INDIA

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WP/22327/2021HC KarnatakaGSTCNR KAHC01031016202118 July 2024Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. ANISH ACHARYA, ADVOCATEFor Respondent: SRI. JEEVAN J. NEERALAGI, ADVOCATE
AI SummaryDismissed

Facts

The petitioner sought to revise Form TRAN 1 electronically to claim transition credit under Section 140(1) of the CGST Act or alternatively claim it through GSTR 3B. The petitioner filed a memo seeking permission to withdraw the petition.

Held

The Court noted the memo filed by the petitioner seeking permission to withdraw the petition. Consequently, the Court dismissed the Writ Petition as withdrawn.

Key Issues

Whether the petitioner should be granted an opportunity to revise Form TRAN 1 to claim transition credit.

Sections Cited

Section 140(1)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:27973 WP No. 22327 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 22327 OF 2021 (T-RES) BETWEEN: M/S DYNARX TECHNOLOGY (INDIA) LIMITED, PLOT NO.9, KIADB, CHIKKABALLAPUR INDUSTRIAL AREA CHIKKABALLAPUR, KARNATAKA - 562101, REPRESENTED BY SRI K N ABHILASH, S/O SRI K V NARAYANA MURTHY, NO.45, 2ND FLOOR, RAJATHA NIVAS BUILDING, VASAVI TEMPLE ROAD, V V PURAM, BENGALURU - 560004 …PETITIONER (BY SRI. ANISH ACHARYA, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MF (DR) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110011. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:27973 WP No. 22327 of 2021 RASHTRAPATHI BHAVAN, DEFENCE HEAD QUARTERS, NEW DELHI - 110011. 3. IT GRIEVANCE REDRESSAL COMMITTEE, GST COUNCIL SUB COMMITTEE, REPRESENTED BY SPECIAL SECRETARY, GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110001. 4. THE GOODS AND SERVICE TAX NETWORK REPRESENTED BY ITS CHAIRMAN, WORLD MARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI - 110037. 5. THE DEPUTY COMMISSIONER BENGALURU NORTH COMMISSIONERATE, NORTH DIVISION NO.9, NO.69, GROUND FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU - 560032. …RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO DIRECT R-3 TO APPROVE PETITIONERS CASE AND GRANT ANOTHER OPPORTUNITY TO REVISE FORM TRAN 1 ELECTRONICALLY (ANNX-C) AND ALLOW PETITIONER TO CLAIM TRANSITION CREDIT U/S 140(1) OF CGST ACT, 17 OR ALTERNATIVELY ALLOW PETITIONERS TO AVAIL SAID TRANSITION CREDIT IN THEIR ELECTRONIC CREDIT LEDGER THROUGH GSTR 3B RETURN. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN `B' GROUP THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - NC: 2024:KHC:27973 WP No. 22327 of 2021

Learned counsel for the petitioner has filed a memo seeking permission to withdraw the petition.

The memo is placed on record.

In view of the memo, the Writ Petition is dismissed as withdrawn. JUDGE

bk/ List No.: 2 Sl No.: 43

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.