The State Of Karnataka vs. M/S Akshaya Agro Sales PVT LTD
Facts
This case involves a Writ Appeal filed by the State of Karnataka and its commercial tax authorities against an order passed by a learned Single Judge of the High Court. The appeal challenges the Single Judge's order dated February 18, 2022, in Writ Petition No. 3754/2022. The core issue revolves around 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 Service Tax Network (GSTN) to open a common portal for filing concerned forms between September 1, 2022, and October 31, 2022, with a further extension until November 30, 2022. This submission was placed on record.
Held
The Court held that in view of the submission made by the learned Additional Government Advocate for the appellants, which was placed on record, nothing further survives in the writ appeal. The Supreme Court's decision in Union of India Vs. Filco Trade Private Limited directed the Goods and Service Tax Network (GSTN) to open a common portal for filing concerned forms between September 1, 2022, and October 31, 2022, with a further extension until November 30, 2022. This directive effectively resolved the issue concerning the filing of TRAN-1 forms. Consequently, the High Court found no further necessity to adjudicate the present appeal. The appeal was disposed of based on the Supreme Court's pronouncement, rendering the matter moot.
Key Issues
1. Whether the present writ appeal survives for consideration in light of the Supreme Court's decision in Union of India Vs. Filco Trade Private Limited concerning the filing of TRAN-1 forms. The appellants, represented by Shri K. Hema Kumar, AGA, argued that the issue of permission to file TRAN-1 forms has been definitively addressed by the Apex Court. They relied on the Supreme Court's direction to the Goods and Service Tax Network (GSTN) to open a common portal for filing such forms between September 1, 2022, and October 31, 2022, which was subsequently extended to November 30, 2022. The appellants contended that this Supreme Court ruling renders the present appeal infructuous. The respondents did not record any specific arguments in the judgment.
AI-generated summary — verify with the full judgment below
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE T G SHIVASHANKARE GOWDA WRIT APPEAL NO. 349 OF 2022 (T-RES) BETWEEN:
THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU-560 001
THE JOINT COMMISSIONER OF COMMERCIAL TAXES BENGALURU-560 027
THE LGSTO-100 CHAMARAJAPETE BENGALURU-560 018 NOW SHIFTED TO BMTC COMPLEX 1ST FLOOR 4TH BLOCK, JAYANAGAR BENGALURU-560 011
THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA-1 P. KALINGARAO ROAD GANDHINAGAR BENGALURU-560 009 …APPELLANTS
(BY SHRI. K. HEMAKUMAR, AGA) YASHODHA N Location: HIGH COURT OF KARNATAKA
- 2 - AND:
M/S. AKSHAYA AGRO SALES PVT LTD NO.07, 1ST FLOOR ROOPA COMPLEX 3RD MAIN, CHAMARAJAPETE BANGALORE-560 018 (REPRESENTED BY ITS
The judgment continues below.
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