Commissioner Of Central Taxes vs. M/S Rsp Design Consultants (INDIA) PVT LTD - Karnataka High Court, 07 February 2022

Heard together (2 matters)

W.A. NO.568 OF 2021

W.P. NO.608 OF 2021

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL W.A. NO.568 OF 2021 (T-RES) IN W.P. NO.608 OF 2021 (T-RES) BETWEEN: 1. COMMISSIONER OF CENTRAL TAXES BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN GROUND FLOOR BELLARY ROAD, BANGALORE-560032. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-2 GST OFFICE CENTRAL ROAD BENGALURU-560009. 3. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, BELLARY ROAD BENGALURU-560095. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (REP. BY THE SECRETARY) R.NO.227-B, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI-110001. 5. UNION OF INDIA MINISTRY OF FINANCE REP. BY SECRETARY 2 NORTH BLOCK NEW DELHI-110001. .... APPELLANTS (BY MR. JEEVAN J. NEERALGI, AGA) AND: M/S. RSP DESIGN CONSULTANTS (INDIA) PVT LTD, 30, RSP HOUSE, MUSUEM ROAD BENGALURU-560001 REP. BY SRI MR. PRAKASH RAMACHANDRAN GENERAL MANAGER OF M/S. RSP DESIGN CONSULTANTS INDIA PVT LTD, AGED ABOUT 51 YEARS S/O LATE RAMACHANDRA IYER. ... RESPONDENT - - - THIS W.A. IS FILED UNDER SEC.4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 10.03.2021, PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P.NO.608/2021. THIS W.A. COMING ON FOR PRELIMINARY HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING:

JUDGMENT

Mr.Jeevan J.Neeralgi, learned Additional Government Advocate for the appellants.

In this intra Court appeal filed under Section 4 of the Karnataka High Court Act, 1961, the appellant has assailed the validity of the order dated 10.03.2021 passed by the learned Single Judge by which writ petition preferred by the respondent has been allowed and the appellant herein has 3 been directed to permit the respondent to file / revise the TRAN-1 either electronically or manually on or before 31.03.2021. 2. Facts giving rise to the filing of this appeal briefly stated are that the respondent is a registered dealer under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act' for short). The respondent, in a writ petition, sought a direction to the appellants herein to permit it to file TRAN-1 statutory form either electronically or manually by extending the time limit prescribed under Rule 117 of Central Goods and Services Tax Rules read with Rule 140 of the Act in order to carry forward the unutilised credit of duty to the common portal under the Finance Act, 1994 / passed in W.A.No.18/2020. It is also not in dispute that the issue involved in this appeal is also squarely covered by another Division Bench of this Court in UNION OF INDIA AND OTHERS Vs. M/s. AT AND S INDIA PVT. LTD. dated 01.04.2021 passed in W.A. No.461/2020. 4. Therefore, for the reasons assigned in the aforesaid judgment as well as with a view to maintain parity, the appeal is disposed of. JUDGE JUDGE RV