BharatTaxGST

M/S Medreich Limited vs. The Union Of INDIA

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WP/15280/2020HC KarnatakaGSTCNR KAHC01020386202015 March 2021Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: Sri. Ravi Raghavan, AdvocateFor Respondent: Sri. Amith Deshpande, Advocate for R1 to R3 & R5; Sri. K.Hema Kumar, HCGP for R4

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF MARCH 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.15280/2020 (T-RES) BETWEEN: M/s. Medreich Limited Medreich House, No.12/8, Saraswati Ammal Street, Maruthi Sevanagar, Bengaluru – 560 033 Rep. by Sunil Kumar, DGM Taxation. ... Petitioner (By Sri. Ravi Raghavan, Advocate) AND: 1. The Union of India Through its Revenue Secretary, Department of Revenue, Ministry of Finance, 128-A/North Block, New Delhi – 110 001 2. The Central Board of Indirect Taxes and Customs, Through its Chairman, North Block, New Delhi – 110 001. 3. The Goods and Services Tax Council 2 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi – 110 001. 4. The State of Karnataka Secretary of Finance Dept. Vidhana Soudha, Bengaluru – 560 001. 5. Assistant Commissioner East Division-3, Range CED-3, Bangalore East Commissionerate, BMTC Building, Old Airport Road, Domlur, Bengaluru – 560 071. …Respondents (By Sri. Amith Deshpande, Advocate for R1 to R3 & R5; Sri. K.Hema Kumar, HCGP for R4) This Writ Petition is filed under Article 226 of the Constitution of India praying to hold that Section 128 of the Finance Act, 2020 which retrospectively amends Section 140 of the CGST Act and issue direction under Article 226 of the Constitution of India ordering and directing the respondents themselves, their officers and subordinates to forthwith (i) re-open the online portal to enable the petitioner to file their revised Form GST TRAN-1 in whatever short period as this Hon’ble Court may deem fit and or (ii) to accept the hardcopy of the Form GST TRAN-1 manually to be filed and give due effect to enable the petitioner to carry forward the balance of CENVAT credit of service tax amounting to Rs.40,60,389/- and etc., This Writ Petition coming on for Preliminary Hearing, this day, the Court made the following: 3

ORDER

The petitioner submits that he has filed a declaration in FORM GST TRAN-1 on 18.09.2017. It is submitted that the petitioner had sought to revise it in light of an error which was not possible to rectify due to technical difficulty.

2.

It is further submitted that in light of the order dated 19.11.2019 passed by this court in W.P.No.33290/2019 and connected matters (Asiad Paints Limited v. Union of India), the present petition also requires to be allowed on the same terms.

3.

It is further pointed out that the order dated 19.11.2019 was taken up in Writ Appeal No.18/2020 and connected writ appeals and said appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single

4 Judge dated 19.11.2019. Though the judgment of Division Bench has not been released, it is not in dispute by both sides that the website status would indicate that writ appeal has been dismissed.

4.

The writ petition is allowed directing the respondents to permit the petitioner to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. However, the Department is reserved liberty to examine the validity and genuineness on merits of the claim of the petitioner, in accordance with law.

In light of disposal of the writ petition, I.A.No.1/2020 seeking dispensation is disposed off as not requiring any orders. JUDGE

NS

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.