M/S Hp Pps Services INDIA Private Limited vs. Union Of INDIA
Held
The Court directed that the petitioner is entitled to avail the extended period for filing/revising TRAN-1, as granted in a previous order. This implies the portal should be accessible or manual filing permitted for the petitioner.
Facts
The petitioner sought a direction to re-open the GST portal for uploading TRAN-1 or to accept it manually to claim credit. The petitioner was unable to file TRAN-1 within the stipulated time.
Key Issues
Whether the GST portal should be re-opened or manual acceptance of TRAN-1 should be allowed for a petitioner who missed the original deadline to claim credit.
Sections Cited
TRAN-1
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.52354/2019 (T – RES) BETWEEN: M/s. HP PPS SERVICES INDIA PRIVATE LIMITED 9TH FLOOR, MUNICIPAL No.69/3-17 WING B, AKASH BLOCK, SALARPURIA GR TECH PARK CMC KHATA No.69/3 & 69/4 PATTANDUR AGRAHARA VILLAGE KRISHNARAJAPURAM HOBLI BENGALURU-560066 REP. BY ITS COUNTRY TAX MANAGER DHIRAJ BINDAL S/O KAILASH CHAND BINDAL AGED ABOUT 36 YEARS R/AT FLAT No.306, RAJ LAKEVIEW APARTMENT BILEKAHALLI, BANNERGHATTA ROAD BANGALORE-560076. …PETITIONER
(BY SRI P.B.HARISH, ADV.)
AND:
UNION OF INDIA
THROUGH THE SECRETARY
MINISTRY OF FINANCE [DEPARTMENT OF REVENUE] No.137, NORTH BLOCK NEW DELHI-110001. 2. UNION OF INDIA
THE SECRETARY
MINISTRY OF LAW & JUSTICE
4TH FLOOR, A WING
RAJENDRA PRASAD ROAD
SHASTRI BHAVAN, NEW DELHI-110001. 3. THE GOODS AND SERVICE TAX COUNCIL
[GST COUNCIL], THE SECRETARY
OFFICE OF THE GST COUNCIL SECRETARIAT
5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING
JANPATH ROAD, CONNAUGHT PLACE
NEW DELHI-110001. 4. ASSISTANT COMMISSIONER OF B
The judgment continues below.
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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.