M/S Bangalore Motors Private Limited vs. The Union Of INDIA

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.4241/2021 (T-RES) C/W WRIT PETITION NOS.1037/2021, 15062/2020, 15081/2020, 2176/2021, 24989/2019, 24990/2019, 3304/2020, 4243/2021, 4244/2021, 4247/2021, 4489/2021, 5004/2020, 5055/2020, 608/2021, 8051/2020 IN W.P. NO.4241/2021 BETWEEN: M/S. SHRIPROP PROJECTS PRIVATE LIMITED, # 40/43, 8TH MAIN, 4TH CROSS, RMV EXTENSION, SADASHIVANAGAR, BANGALORE - 560 080, (REPRESENTED BY AUTHORIZED SIGNATORY SHRI K.R. RAMESH). … PETITIONER (BY SRI G. SHIVADASS, SENIOR ADVOCATE FOR SRI PRASHANTH S. SHIVADASS, ADVOCATE) AND: 1. THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 2 128-A/NORTH BLOCK, NEW DELHI. 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, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. … RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO EXERCISE THEIR POWERS UNDER RULE 120A AND TO EXTEND THE TIME LIMIT FOR REVISING FORM GST TRAN-1 TILL SUCH TIME AS THIS HON'BLE COURT DEEM FIT AND PROPER WITH A FURTHER DIRECTION TO ACCEPT REVISED TRAN-1 WITHIN SUCH TIME AS THIS HON'BLE COURT DIRECTS AND TO GIVE DUE EFFECT TO REVISED TRAN-1 AND ETC. IN W.P. NO.1037/2021 BETWEEN: M/S. ASIAN FAB TEC LTD., PLOT NO.15, II PHASE, PEENYA INDUSTRIAL AREA, BENGALURU - 560 058 (REPRESENTED BY MR. K.S. PUTTASWAMY GOWDA, MANAGING DIRECTOR, AGED ABOUT 67 YEARS, S/O MR. HONNE GOWDA). … PETITIONER (BY SRI RAGHURAMAN V., ADVOCATE) 3 AND: 1. UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI - 110 001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI - 110 001 (REPRESENTED BY ITS CHAIRMAN). 3. ASSISTANT COMMISSIONER OF CENTRAL TAX, RANG-ANWD1, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051. 4. PRINCIPAL COMMISSIONER OF GST, BENGALURU NORTH-WEST, 2ND FLOOR, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051. … RESPONDENTS (BY SRI B.S. VENKATANARAYANA, ADVOCATE FOR R1; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE PROVISIONS OF SECTION 128 OF THE FINANCE ACT, 2020, ENCLOSED AS ANNEXURE-A AS UNCONSTITUTIONAL FOR THE REASONS STATED IN THE GROUNDS AND ETC. IN W.P. NO.15062/2020 BETWEEN: M/S. STEEL AND STEELS, AZIZUDDIN ROAD, 4 BUNDER, MANGALORE - 575 001 REPRESENTED BY ITS PARTNER, SHRI M. MAJEED, S/O M. MOIDEEN, (AGED ABOUT 54 YEARS). … PETITIONER (BY SRI B. VENUGOPAL, ADVOCATE) AND: 1. UNION OF INDIA, MINISTRY OF REVENUE, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, 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 ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003. 4. THE L G S T O - 270, VANIJYATERIGE BHAVANA, MAIDHAN ROAD, MANGALORE - 575 001. 5. THE SUPERINTENDENT OF CENTRAL TAX, OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION, 5TH FLOOR, PUNJA BUILDING ANNEXE, LALBAGH, MANGALORE - 575 003. … RESPONDENTS 5 (BY SRI VIKRAM A. HUILGOL, ADVOCATE FOR R1 TO R3 AND R5; SERVICE OF NOTICE TO R4 IS DISPENSED WITH V/O DATED 18.12.2020) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-3 TO RESTORE THE CREDIT IN FORM GST PMT-2 AS THE PETITIONER HAS CLAIMED CREDIT OF FORM GST TRAN-1 AT ANNEXURE-C IRRESPECTIVE OF THE TABLE UNDER WHICH SUCH A CLAIM IS MADE AS PER RULE 117(3) OF THE CGST RULES 2017 FROM THE ITC LYING IN BOOKS UNDER THE REPEALED ACT AND ETC. IN W.P. NO.15081/2020 BETWEEN: M/S. STEEL CENTRE, AZIZUDDIN ROAD, BUNDER, MANGALORE - 575 001 REPRESENTED BY ITS PARTNER, SHRI MOOSA MOIDEEN, S/O M. MOIDEEN, AGED ABOUT 72 YEARS. … PETITIONER (BY SRI B. VENUGOPAL, ADVOCATE) AND: 1. UNION OF INDIA, MINISTRY OF REVENUE, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI - 110 001. 6 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003. 4. THE L G S T O - 270, VANIJYATERIGE BHAVANA, MAIDHAN ROAD, MANGALORE - 575 001. 5. THE SUPERINTENDENT OF CENTRAL TAX, OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION, 5TH FLOOR, PUNJA BUILDING ANNEXE, LALBAGH, MANGALORE - 575 003. … RESPONDENTS (BY SRI VIKRAM A. HUILGOL, ADVOCATE FOR R1 TO R3 AND R5; SERVICE OF NOTICE TO R4 IS DISPENSED WITH V/O DATED 18.12.2020) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-3 TO RESTORE THE CREDIT IN FORM GST PMT-2 AS THE PETITIONER HAS CLAIMED CREDIT OF FORM GST TRAN-1 AT ANNEXURE-C IRRESPECTIVE OF THE TABLE UNDER WHICH SUCH A CLAIM IS MADE, AS PER RULE 117(3) OF THE CGST RULES 2017 FROM THE ITC LYING IN BOOKS UNDER THE REPEALED ACT AND ETC. IN W.P. NO.2176/2021 BETWEEN: ALLIANCE BUILDWELL PROJECTS PVT. LTD., NO.85, KARTHIK NAGAR, MARATHALLI-K R PURAM, OUTER RING ROAD, BANGALORE - 560 037 7 REPRESENTED HEREIN BY ITS DIRECTOR - FINANCE MR. KAMALAKAR MANJANATH SHET. … PETITIONER (BY SRI SURYANARAYANA T., ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, 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 NODAL OFFICER, OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX, BANGALORE ZONE, C.R. BUILDING, QUEENS ROAD, BANGALORE - 560 001. 4. THE COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, HAL AIRPORT ROAD, TTMC, BMTC BUS STAND COMPLEX, DOMLUR, BENGALURU - 560 071. 5. THE STATE OF KARNATAKA, REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY - FINANCE DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU - 560 001. … RESPONDENTS 8 (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2) SRI AMIT DESHPANDE, ADVOCATE FOR R3 & R4; SRI K. HEMA KUMAR, AGA FOR R5; THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE CREDIT AVAILED BY THE PETITIONER UNDER THE EARLIER SERVICE TAX REGIME IS INDEFEASIBLE AND IS VESTED RIGHT ACCRUED TO THE PETITIONER AND ETC. IN W.P. NO.24989/2019 BETWEEN: M/S. URS KARS SERVICE CENTRE PVT. LTD., HAVING ITS REGISTERED OFFICE AT NO.CH-47, DEWAN'S ROAD, LAKSHMIPURAM, NEAR DOUBLE TANK, MYSURU - 570 004, REP. BY ITS MANAGING DIRECTOR SHRI KANTHARAJ URS M.L. … PETITIONER (BY SRI MOHAN B.K., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 001. 2. UNION OF INDIA, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI - 110 001 REP. BY ITS SECRETARY. 9 3. THE GOODS AND SERVICES TAX COUNCIL, (GST COUNCIL) OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT, NEW DELHI - 110 001 REP. BY ITS SECRETARY. … RESPONDENTS (BY SRI K. HEMA KUMAR, AGA FOR R1) SRI AMIT DESHPANDE, ADVOCATE FOR R3; THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-1 TO CONSIDER REQUISITION/PETITION DATED 28.12.2018 (ANNEXURE-A) AND ETC. IN W.P. NO.24990/2019 BETWEEN: M/S. VIDHATRI MOTORS PVT. LTD., REP. BY ITS MANAGING DIRECTOR SHRI SHARATH CHANDRA RAJ URS AGE: 52 YEARS, MALE, HAVING ITS REGISTERED OFFICE AT SY. NO.200/1, HINKAL MAIN ROAD, HINKAL, MYSURU - 570 017. … PETITIONER (BY SRI MOHAN B.K., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES, MYSURU CENTRAL GST COMMISSIONERATE, S1 & S2, VINAYA MARGA, SIDDAHRTHANAGAR, MYSURU - 570 011. 10 2. UNION OF INDIA, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI - 110 001 REP. BY ITS SECRETARY. 3. THE GOODS AND SERVICES TAX COUNCIL, (GST COUNCIL) OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT, NEW DELHI - 110 001 REP. BY ITS SECRETARY. … RESPONDENTS (BY SRI VIKRAM HUILGOL, ADVOCATE FOR R1 AND R3; SRI C. SHASHIKANTHA, CGC FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED LETTER DATED 25.01.2019 PASSED BY THE R-1 VIDE ANNEXURE-A AND ETC. IN W.P. NO.3304/2020 BETWEEN: M/S. SI GLOBAL PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1956 HAVING REGISTERED OFFICE AT NO.93/1, FIRST FLOOR, OPP. CHIKKABEGUR GATE, 7TH MILE, SINGASANDRA POST, HOSUR MAIN ROAD, BANGALORE - 560 068, REPRESENTED BY ITS MANAGING DIRECTOR, SRI DINESH HEGDE, 11 S/O SRI H BHUJANGA HEGDE, AGED ABOUT 53 YEARS. ... PETITIONER (BY MS. VANI H., ADVOCATE) AND: 1. THE NODAL OFFICER/ PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, CENTRAL GOODS AND SERVICE TAXES, BENGALURU ZONE, KENDREEYA SADANA, KORAMANGALA, BENGALURU - 560 034. 2. UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI - 110 001. 3. GOODS AND SERVICE TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037. 4. THE NODAL OFFICER, GSTIN NODAL OFFICE, 8TH ITGRC, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. 5. THE GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. 12 6. THE SUPERINTENDENT OF CENTRAL TAX, RANGE-E, SD-7 DIVISION, 7TH FLOOR, D WING, KENDRIYA SADAN, KORAMANGALA, BANGALORE - 560 034. … RESPONDENTS (BY SRI K. HEMA KUMAR, AGA FOR R1; SRI VIKRAM HUILGOL, ADVOCATE FOR R3 TO R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE REJECTION OF PETITIONERS REQUEST TO ENABLE FILING OF DECLARATION IN GST TRAN 01, THE COMMUNICATION BEARING O.C. NO.4/2020 DATED 24.01.2020 ISSUED BY THE R6 ON THE RECOMMENDATION OF THE R-5 VIDE ANNEXURE-K AS ARBITRARY AND VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION AND ETC. IN W.P. NO.4243/2021 BETWEEN: M/S NUANCE GROUP (INDIA) PVT. LTD., BENGALURU INTERNATIONAL AIRPORT, ALPHA 3, AIRLINE BUILDING, 1ST FLOOR, DEVANAHALLI, BENGALURU - 560 300 REP. BY SHRI VIVEK J., HEAD-FINANCE. ... 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. 13 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 5TH FLOOR, TOWER-II, JEEVAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001. 4. THE STATE OF KARNATAKA SECRETARY OF FINANCIAL DEPT., VIDHANA SOUDHA BENGALURU - 560 001. 5. COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH C R BUILDING,QUEEN'S ROAD, BANGALORE KARNATAKA - 560 001. 6. THE SUPERINTENDENT OF CENTRAL TAX RANGE CND-8, ND-8 DIVISION BENGALURU NORTH COMMISSIONERATE NO.59, GROUND FLOOR, HMT BHAWAN, GANGA NAGAR BENGALURU KARNATAKA - 560 032. ... RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R4; SRI VIKRAM HUILGOL, ADVOCATE FOR R2, R3, R5, R6) 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, 2017 WITH EFFECT FROM 01.07.2017 THEREBY IMPOSING A TIME LIMIT FOR TRANSMITTING CREDIT, IS ARBITRARY, UNREASONABLE, ILLEGAL AND VIOLATIVE OF ARTICLE 14, ARTICLE 19(1)(g) AND ARTICLE 300A OF CONSTITUTION OF INDIA AND ETC. 14 IN W.P. NO.4244/2021 BETWEEN: M/S BANGALORE MOTORS PRIVATE LIMITED VST VISTAS, NO.1, PALACE CROSS ROAD, BANGALORE - 560 020 (REPRESENTED BY MR V V SUJAY (DIRECTOR). ... 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. 2. THE STATE OF KARNATAKA FINANCE SECRETARY, VIDHAN SOUDHA, BENGALURU - 560 001. 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI - 110 001. 4. THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001. 5. IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II, 15 JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001. 6. THE NODAL OFFICER LGSTO-130, DVO - 01, YESHWANTHPUR, BANGALORE, KARNATAKA - 560 022. 7. THE NODAL OFFICER THE SUPERINTENDENT OF CENTRAL TAX AND 3 RANGE SHESHADRIPURAM BANGALORE - 560 020. 8. THE JOINT COMMISSIONER OF CENTRAL TAX NORTH DIVISION - 03 BANGALORE NORTH COMMISSIONERATE BASAVESHWARA BUILDING CRESCENT ROAD BANGALORE - 560 016. 9. THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH HMT BHAVAN, GANGANAGAR BANGALORE KARNATAKA - 560 032. 10. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH HMT BHAVAN, GANGANAGAR BENGALURU - 560 032. 11. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH HMT BHAVAN, GANGANAGAR BANGALORE KARNATAKA - 560 032 ... RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R2; SRI VIKRAM HUILGOL, ADVOCATE FOR R3, R4, R5, R7, R8, R9, R10 & R11) 16 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, 2017 WITH EFFECT FROM 01.07.2017 THEREBY IMPOSING A TIME LIMIT FOR TRANSMITTING CREDIT, IS ARBITRARY, UNREASONABLE, ILLEGAL AND VIOLATIVE OF ARTICLE 14, ARTICLE 19(1)(g) AND ARTICLE 300A OF CONSTITUTION OF INDIA AND ETC. IN W.P. NO.4247/2021 BETWEEN: M/S. YOKOGAWA INDIA LTD. PLOT NO.96 ELECTRONIC CITY COMPLEX HOSUR ROAD BANGALORE-560 100 (REPRESENTED BY SHRI C P RAJESH) (HEAD LOGISTICS). ... 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. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI - 110 001. 3. IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER II 17 JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001. 4. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE SECRETARY VIDHANA SOUDHA, BANGALORE - 560 001 KARNATAKA 5. THE COMMISSIONER OF CENTRAL TAX, BANGALORE SOUTH, CR BUILDING, QUEEN'S ROAD, BANGALORE, KARNATAKA - 560 001. 6. THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX SOUTH DIVISION-8 KENDRIYA SADAN 7TH FLOOR, A - WING KORAMANGALA BANGALORE - 560 034. 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-075, DVO-06 BANGALORE KARNATAKA - 560 058. 8. THE DEPUTY COMMISSIONER SD-8 DIVISION 7TH FLOOR, A WING KENDRIYA SADAN KORAMANGALA BANGALORE - 560 034. ... RESPONDENTS (BY SRI VIKRAM HUILGOL, ADVOCATE FOR R1, R2 AND R5; SMT. M.R. VANAJA, ADVOCATE FOR R4, R6 AND R8) 18 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE LETTER DATED 28.02.2020 ISSUED BY THE R-8 ENCLOSED AT ANNEXURE-A, AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(g) OF THE CONSTITUTION OF INDIA HOLD THAT THE TIME LIMIT PROVIDED RULE 117(1) OF THE CGST RULES IS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA AND ETC. IN W.P. NO.4489/2021 BETWEEN: SRI. POLYA RAMESH AGED ABOUT 62 YEARS, S/O LATE SRI P. GANAPATHI BHAT, PROPRIETOR OF M/S CAP WELL, NO.11, KHATA NO.16/7, KACHOHALLI INDUSTRIAL AREA, BYLAKONNENAHALLI VILLAGE, DASANAPURA HOBLI, BENGALURU - 562 123. ... PETITIONER (BY SRI THIRUMALESH M., ADVOCATE) AND: 1. ASST. COMMISSIONER OF CENTRAL TAX SUPERINTENDANT RANGE, CNWD-3, BENGALURU, 2ND FLOOR, SOUTH WING, BMTC BUILDING, SHIVAJI NAGAR, BENGALURU - 560 051. 2. COMMISSIONER OF CENTRAL TAX BENGALURU NORTH WEST COMMISSIONERATE 2ND FLOOR, SOURTH WING, BMTC BUILDING, 19 SHIVAJI NAGAR, BENGALURU - 560 051. ... RESPONDENTS (BY SRI AMITH DESHPANDE, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ALLOW THE WRIT PETITION AND DECLARE THAT DENIAL OF CARRY FORWARD OF INPUT TAX CREDIT ACCUMULATED UNDER THE ERSTWHILE CENTRAL EXCISE ACT, 1944 AND SERVICE TAX ACT (FINANCE ACT, 1994) PAID ON THE PURCHASE OF GOODS AND SERVICES, FOR SET OFF AGAINST LIABILITY UNDER CGST ACT, 2017 FOR NOT HAVING FILED FORM GST TRAN-1, IS IN VIOLATION OF THE PROVISIONS OF CGST ACT, 2017, ILLEGAL, CONFISCATORY AND IN VIOLATION OF THE CONSTITUTION OF INDIA AND ETC. IN W.P. NO.5004/2020 BETWEEN: M/S AT AND S INDIA PVT LIMITED 12A, INDUSTRIAL AREA NANJANGUD, MYSORE - 571 301 (REPRESENTED BY SHRI MANJUNATHA K.) (MANAGER - INDIRECT 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. 2. THE IT GRIEVANCE REDRESSAL COMMITTEE 20 THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR, TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DLEHI - 110 001 3. STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA BANGALORE - 560 001. 4. THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011. 5. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX VINAYA MARGA, SIDDHARTHA NAGAR MYSORE - 570 011. 6. THE ASSISTANT COMMISSIONER OF CENTRAL TAX RURAL DIVISION, VINAYA MARGA, SIDDHARTHA NAGAR MYSORE - 570 011. ... RESPONDENTS (BY SRI C. SHASHIKANTHA, CGC FOR R1; SRI K. HEMA KUMAR, AGA FOR R3; SRI VIKRAM HUILGOL, ADVOCATE FOR R2, R4, R5 & R6) THIS WRIT PETITION IS FILED UNDER SECTION 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER DATED 31.01.2020 ISSUED BY THE R-4 ENCLOSED AS ANNEXURE-A, AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(g) OF THE CONSTITUTION OF INDIA AND ETC. 21 IN W.P. NO.5055/2020 BETWEEN: ATRIA CONVERGENCE TECHNOLOGIES LIMITED 2ND & 3RD FLOOR INDIAN EXPRESS BUILDING QUEEN'S ROAD, BENGALURU KARNATAKA - 560 001 REPRESENTED THROUGH ITS AUTHORIZED SIGNATORY MR. SRINIVAS CHINTADA VICE PRESIDENT (FINANCE) S/O VENKAT LAXMI NARAYAN CHINTADA AGE - 51 YEARS R/O - NO.1, 3RD FLOOR INDIAN EXPRESS BUILDING QUEEN'S ROAD BENGALURU - 560 001. ... PETITIONER (BY SRI MOHAMMED SHAKEEB M. MULLA, ADVOCATE) AND: 1. UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK NEW DELHI - 110 001. 2. THE GST COUNCIL THROUGH CHAIRPERSON 5TH FLOOR, TOWER I JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001. 3. GOODS AND SERVICES TAX NETWORK THROUGH CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK - 1 AEROCITY, NEW DELHI - 110 037. 22 4. COMMISSIONER GST (JURISDICTIONAL) COMMISSIONOER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA LAIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA - 560 009. 5. THE ASSISTANT COMMISISONER OF COMMERCIAL TAXES LGST - 140 ADICHUNCHANAGIRI BUILDING VIJAYANAGAR, BENGALURU - 560 040. 6. PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX BENGALURU WEST COMMISSIONERATE DIVISION II, 1ST FLOOR, BMTC COMPLEX BANASHANKARI BENGALURU - 560 070. ... RESPONDENTS (BY SRI K. HEMA KUMAR, AGA FOR R1 TO R5; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS ALLOW THE PETITIONER TO AVAIL TRANSITIONAL CREDIT OF RS.3,24,94,474/- BY EITHER UPDATING THE ELECTRONIC CREDIT LEDGER AT THE BACK END OR ACCEPTING THE DETAILS OF TRANSITIONAL CREDIT ELECTRONICALLY/MANUALLY SUBMITTED BY THE PETITIONER AND UPDATING THE ELECTRONIC CREDIT LEDGER AT THE BACKEND AND ETC. IN W.P. NO.608/2021 BETWEEN: M/S. RSP DESIGN CONSULTANTS (INDIA) PVT LTD 30, RSP HOUSE, MUSEUM ROAD BENGALURU - 560 001 (REPRESENTED BY 23 SRI MR. PRAKASH RAMACHANDRAN GENERAL MANAGER OF M/S RSP DESIGN CONSULTANTS (INDIA) PVT LTD AGED ABOUT 51 YEARS S/O LATE RAMACHANDRA IYER. ... PETITIONER (BY SRI V. RAGHURAMAN, ADVOCATE) AND: 1. COMMISSIONER OF CENTRAL TAXES BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, GROUND FLOOR BELLARY ROAD BANGALORE - 560 032. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-2, GST OFFICE CENTRAL ROAD BENGALURU - 560 009. 3. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN BELLARY ROAD BENGALURU - 560 095. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (REPRESENTED BY SECRETARY) R.NO.227-B, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI - 110 001. 5. UNION OF INDIA MINISTRY OF FINANCE REPRESENTED BY SECRETARY NORTH BLOCK NEW DELHI - 110 001. ... RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R4) 24 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PROVISIONS OF RULE 117(1A) OF THE CGST RUES, 2017, ENCLOSED AS (ANNEXURE-A) AS BEING ARBITRARY AND DISCRIMINATORY AND THEREFORE, VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION AND ETC. IN W.P. NO.8051/2020 BETWEEN: M/S CENTRE FOR SPORTS EXCELLENCE PVT. LTD. HAVING ITS REGD. OFFICE AT SURVEY NO.336 BETTAHALSUR VILLAGE BANGALORE NORTH BANGALORE - 562 157. REPRESENTED BY IT'S DIRECTOR SHRI VIVEK KUMAR S/O SHRI DINESH KUMAR AGED ABOUT 50 YERAS RESIDING AT NO.21 17TH CROSS ROAD MALLESHWARAM BANGALORE - 560 003. ... PETITIONER (BY SRI M M ASHOKA, 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 25 THROUGH ITS CHIRMAN NORTH BLOCK, NEW DELHI - 110 001. 3. THE GOODS AND SERVICE TAX COUNCIL FIFTH FLOOR, TOWER II JEEWAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001. 4. THE STATE OF KARNATAKA THROUGH ITS GOVERNMENT PLEADER HIGH COURT OF KARNATAKA BANGALORE - 560 001. 5. THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH, HMT BHAVAN BANGALORE - 560 032. 6. THE NODAL OFFICER VANIJYA THERIGE KARYALAYA-1 1ST MAIN ROAD, GANDHINAGAR BANGALORE - 560 009. 7. NODAL OFFICERS CENTRAL TAX, C R BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R3, R6 AND R7; SRI K. HEMA KUMAR, AGA FOR R4; R5 - NOTICE NOT ORDERED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE DIRECTION DECLARING RULE 117(1) OF THE CGST RULES PROVIDING TIME LIMIT FOR FILING TRAN-1 AS ULTRA VIRES, CONTRARY AND IN VIOLATION TO SECTION 140 AND 174 OF THE CGST ACT 2017 AND ETC. THESE WRIT PETITIONS COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: 26