The Assistant Commissioner vs. M/S Bangalore Biotech Labs PVT.LTD.
Facts
This writ appeal was filed by the Assistant Commissioner of Central Taxes and the Commissioner of Central Taxes against an order dated 08.09.2021 passed by a learned Single Judge of the High Court. The respondent is M/s. Bangalore Biotech Labs Pvt. Ltd. The core issue in the appeal pertains to the permission to file TRAN-1 Forms. The appellants' counsel submitted that the Supreme Court, in the case of Union of India Vs. Filco Trade Private Limited, had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing concerned forms between 01.09.2022 and 31.10.2022, with a further extension until 30.11.2022. Consequently, the appellants argued that the present appeal had become infructuous.
Held
The High Court held that the writ appeal had become infructuous. This decision was based on the submission made by the appellants' counsel, Smt. K.R. Vanitha, Senior Standing Counsel. She brought to the Court's attention the Supreme Court's judgment in Union of India Vs. Filco Trade Private Limited. In that judgment, the Apex Court had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing TRAN-1 Forms. The period specified for this was between 01.09.2022 and 31.10.2022, with a further extension until 30.11.2022. Given this development at the highest judicial level, the High Court found that no further adjudication was required in the present appeal. Therefore, the appeal was disposed of as having become infructuous, with no costs awarded.
Key Issues
1. Whether the writ appeal has become infructuous in light of the Supreme Court's decision in Union of India Vs. Filco Trade Private Limited regarding the opening of the GSTN portal for filing TRAN-1 Forms? Petitioner's Argument: The appellants (Assistant Commissioner of Central Taxes and Commissioner of Central Taxes) argued that the Supreme Court's directive in Union of India Vs. Filco Trade Private Limited, which mandated the opening of the GSTN portal for filing TRAN-1 Forms between 01.09.2022 and 30.11.2022, rendered the present appeal infructuous. They relied on this Apex Court judgment. Respondent's Argument: The judgment does not record any specific arguments made by the respondent (M/s. Bangalore Biotech Labs Pvt. Ltd.).
AI-generated summary — verify with the full judgment below
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF FEBRUARY, 2023 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR WRIT APPEAL NO. 1310 OF 2021 (T-RES)
BETWEEN:
THE ASSISTANT COMMISSIONER OF CENTRAL TAXES NORTH DIVISION-7 GST-4 COMMISSIONERATE NO.16/1, S.P. COMPLEX, LALBAGH ROAD BANGALORE – 560 027. 2. THE COMMISSIONER OF CENTRAL TAXES NORTH DIVISION - 7 GST-4 COMMISSIONERATE NO.16/1, S.P.COMPLEX LALBAGH ROAD BANGALORE – 560 027. …APPELLANTS (BY SMT. K.R. VANITHA, SENIOR STANDING COUNSEL)
AND:
M/s. BANGALORE BIOTECH LABS PVT. LTD. NO.49/2, GUBBI CROSS HENNUR-BAGALUR ROAD KOTHANUR POST BANGALORE – 560 077. REPRESENTED BY ITS ADDITIONAL DIRECTOR (SENIOR MANAGER-COMMERCIAL) SHRI GOPALKRISHNA KURUP KANDATIL …RESPONDENT COURT OF KARNATAKA
- 2 - THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED: 08.09.2021
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