M/S Pmk Machine Tools PVT LTD vs. Union Of INDIA Ministry Of Finance
Original PDF →WP/11592/2022HC KarnatakaGSTCNR KAHC01025553202217 March 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. SATHYAVAGEESWARAN V., ADVOCATEFor Respondent: SRI. MADANAN PILLAI R., CGC FOR R1; SMT. VANITA K.R., ADVOCATE FOR R5
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Cause title — parties, addresses and appearances
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WP No. 11592 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF MARCH, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 11592 OF 2022 (T-RES)
BETWEEN:
M/S PMK MACHINE TOOLS PVT LTD
11/2 LAXMIPUR MAIN ROAD
ABBIGERE BENGALURU URBAN
KARNATAKA-560090
REPRESENTED BY ITS
MANAGING DIRECTOR
MR MUSTAFA GANDHI.
REGISTERED UNDER
THE COMPANIES ACT 1956.
…PETITIONER
(BY SRI. SATHYAVAGEESWARAN V.,ADVOCATE)
AND:
1.
UNION OF INDIA MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
GOVERNMENT OF INDIA
NORTH BLOCK
NEW DELHI-110001
THROUGH THE SECRETARY.
2.
CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMS
THROUGH ITS CHAIRMAN
NORTH BLOCK
NEW DELHI-110001.
Digitally
signed by
NARASIMHA
MURTHY
VANAMALA
Location:
HIGH
COURT OF
KARNATAKA
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WP No. 11592 of 2022
3.
THE GOODS AND SERVICES
TAX COUNCIL, 5TH FLOOR
TOWER-II, JEEVAN BHARTHI BUILDING
JANPATH ROAD
CONNAUGHT PLACE
NEW DELHI-110001.
4.
ASSISTANT COMMISSIONER OF CENTRAL TAXES
CGST NODAL OFFICER FOR IT
GRIEVANCE REDRESSAL MECHANISM
BANGALORE ZONE, C R BUILDIGS
BANGALORE-560001.
5.
THE COMMISSIONER OF CENTRAL TAXES
BANGALORE NORTH WEST COMMISSIONERATE
BMTC COMPLEX, SHIVAJINAGAR
BANGALORE-560001.
6.
COMMISSIONER OF COMMERCIAL TAXES (SGST)
GOVT OF KARNATAKA
BANGALORE
OFFICE OF THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR, BANGALORE-560001.
7.
ADDL COMMISSIONER OF COMMERCIAL TAXES
(E-GOVERNANCE) AND THE NODAL OFFICER
OFFICE OF THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR, BANGALORE-560001.
…RESPONDENTS
(BY SRI. MADANAN PILLAI R., CGC FOR R1;
SMT. VANITA K.R., ADVOCATE FOR R5)
THIS WRIT PETITION IS FILED UNDER ARTICLE
227 OF THE CONSTITUTION OF INDIA PRAYING TO
PERMIT THE PETITIONER COMPANY TO FILE THE
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WP No. 11592 of 2022
DECLARATION IN FORM GST TRAN-1 AND GST TRAN-2
AND ENABLE IT TO CLAIM TRANSITIONAL CREDIT OF
ELIGIBLE DUTIES IN RESPECT OF INPUTS HELD IN
STOCK ON THE APPOINTED DAY IN TERMS OF
SECTION 140(3) OF THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017; DECLARE THAT THE DUE
DATE CONTEMPLATED UNDER RULE 117 OF THE CGST
RULES TO CLAIM THE TRANSITIONAL CREDIT AS
BEING PROCEDURAL IN NATURE AND THUS MERELY
DIRECTORY AND NOT TO MANDATORY PROVISION,
CONSEQUENTLY PERMIT THE PETITIONER COMPANY
TO CLAIM TRANSITIONAL CREDIT OF ELIGIBLE DUTIES
IN RESPECT OF INPUTS HELD IN STOCK ON THE
APPOINTED DAY INTERMS OF SECTION 140(3) OF THE
CENTRAL GOODS AND SERVICES TAX ACT, 2017.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING,
THIS
DAY,
THE
COURT
MADE
THE
FOLLOWING:
Sri. V Sathyavageeswaran, the learned counsel for the petitioner, explaining the circumstances subsequent to the filing of this writ petition, submits that the petitioner would seek leave to withdraw this petition.
With this submission being taken on record, the petition stands dismissed as withdrawn. JUDGE
AN/-
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.