Cause title — parties, addresses and appearances
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF FEBRUARY, 2022
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.3754/2022 (T-RES)
BETWEEN:
M/S. AKSHAYA AGRO SALES PVT. LTD.,
NO.7, 1ST FLOOR, ROOPA COMPLEX,
3RD MAIN, CHAMARAJAPETE,
BANGALORE - 560 018
REP. BY ITS MANAGING DIRECTOR
SRI S.C. MURTHY.
… PETITIONER
(BY SRI J.N. NAVEEN, ADVOCATE)
AND:
1.
UNION OF INDIA
THROUGH ITS REVENUE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
128-A/NORTH BLOCK,
NEW DELHI - 110 011.
2.
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN
128-A/NORTH BLOCK
NEW DELHI - 110 011.
3.
THE GOODS AND SERVICE TAX COUNCIL,
FIFTH FLOOR, TOWER-II,
JEEVAN BHARTI BUILDING
JANAPATH ROAD,
CONNAUGHT PLACE,
NEW DELHI - 110 001.
2
4.
THE STATE OF KARNATAKA
FINANCE DEPARTMENT
THROUGH THE GOVERNMENT PLEADER
HIGH COURT OF KARNATAKA
BANGALORE - 560 001
BY ITS PRINCIPAL SECRETARY
VIDHANA SOUDHA,
BANGALORE - 560 001.
5.
THE COMMISSIONER OF CENTRAL TAXES,
BANGALORE EAST
C.R. BUILDING,
QUEENS ROAD
BANGALORE - 560 001.
6.
THE ASSISTANT COMMISSIONER OF
CENTRAL TAXES
EAST DIVISION - 7,
BANGALORE EAST COMMISSIONERATE
BMTC BUS STAND
HAL AIRPORT ROAD, DOMLUR
BANGALORE - 560 071.
7.
JOINT COMMISSIONER OF COMMERCIAL TAXES,
BANGALORE - 560 027.
8.
LGSTO-100,
CHAMARAJPETE
BANGALORE - 560 018.
9.
COMMISSIONER OF COMMERCIAL TAXES
GANDHINAGAR
BANGALORE - 560 009.
… RESPONDENTS
(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR
R1 TO R3, R5 & R6;
SRI HEMA KUMAR, AGA FOR R4, R7 TO R9)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE
RESPONDENTS TO PERMIT THE PETITIONER TO FILE REVISED
RETURN TRAN-1 AND ALSO TO FILE TRAN-2 IN GST PORTAL
3
EITHER ELECTRONICALLY OR MANUALLY EXTENDING THE TIME
LIMIT PRESCRIBED UNDER THE RULE 117 OF CGST RULES R/W
SECTION 140 OF CGST ACT, 2017 BY CONSIDERING THE
REPRESENTATIONS
OF
THE
PETITIONER
MARKED
AT
ANNEXURES-B, B1 AND B2 TO THE WRIT PETITION AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING THIS DAY, THE COURT, MADE THE FOLLOWING:
ORDER
Petitioner is stated to be a trader of agricultural seeds and has been registered for service tax vide GST No.229AAGCA2447M1ZU. Petitioner further submits that it was also registered with central excise authority and had sought to avail of benefit of input credit, excise and duty value on the unsold inventory which was carried forward into the GST regime.
2.Petitioner submits that they had filed return in TRAN-1 on 20.11.2017. It is further submitted that the petitioner was unable to file revised return in TRAN-2 in light of the technical glitch.
3.Learned Additional Government Advocate who has accepted notice for respondents 4, 7 to 9 and Sri. Jeevan J. Neeralgi, who has accepted notice for the other
4 respondents submit that in light of the factual matrix as made out, the matter could be disposed off taking note of the order passed in W.P.No.4241/2021 and connected matters which was affirmed by the Division Bench in W.A.No.461/2020 and 18/2021. 4. Accordingly, in light of the identical factual matrix having been dealt with in the above mentioned orders, writ petition is allowed and the respondents are directed to permit the petitioner to file revised TRAN-2 either electronically or manually on or before the expiry of 30 days from release of the order. JUDGE
VP
