M/S. Wave Mechanics PVT LTD vs. The Union Of INDIA
Held
The Court held that the issue was squarely covered by the Apex Court's decision in Union of India Vs. Filco Trade Centre Pvt. Ltd. The Court directed the respondents to permit the petitioner to avail input tax credit by filing TRAN-1 on the common portal.
Facts
The petitioner sought directions to file FORM GST TRAN-1, either on the portal or manually, to claim unutilized CENVAT credit as input tax credit. The petitioner argued that the issue was covered by a Supreme Court judgment.
Key Issues
Whether the petitioner should be allowed to file TRAN-1 to claim transitional credit, given the Supreme Court's directions on similar matters.
Sections Cited
Section 39
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 24TH DAY OF NOVEMBER, 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.24061 OF 2021 (T-RES)
BETWEEN:
M/S. WAVE MECHANICS PVT LTD (REP BY ITS SHRI MANISH KUMAR KHAITAN DIRECTOR) AGED ABOUT 48 YEARS NO.V-3, 1ST MAIN ROAD, 1ST STAGE, PEENYA INDUSTRIAL ESTATE BENGALURU URBAN (KARNATAKA) 560 058. …PETITIONER (BY SRI. PRADHUMNA HEJIB., ADVOCATE)
AND:
1 . THE UNION OF INDIA REPRESENTED BY THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS DEPARTMENT OF REVENUE MINISTRY OF FINANCE ROOM NO.46, NORTH BLOCK NEW DELHI-110001
2 . STATE OF KARNATAKA THROUGH THE COMMISSIONER COMMERCIAL TAXES VANIJAY THERIGE KARYALAYA 1ST FLOOR, GANDHINAGAR, BENGLAURU-560 009. 3 . THE GST COUNCIL GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER-II BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001. 4 . COMMISSIONER OF CENTRAL TAX NORTH WEST COMMISSIONERATE 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX SHIVAJI NAGAR, BENGALURU-560 001. 2 5 . ASSISTANT COMMISSIONER LGSTO 75, 3RD MAIN ROAD, PEENYA INDUSTRIAL AREA PHASE IV
The judgment continues below.
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