M/S Hp Computing And Printing Systems 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 previously granted in similar writ petitions. The GST portal should be accessible for this purpose.
Facts
The petitioner, M/s. HP Computing and Printing Systems India Private Limited, sought a direction to re-open the GST portal for uploading TRAN-1 or to accept it manually to claim credit. This was to avail the extended period for filing/revising TRAN-1.
Key Issues
Whether the petitioner should be granted an extension to file their GST TRAN-1 form to claim transitional 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.52355/2019 (T – RES) BETWEEN: M/s. HP COMPUTING AND PRINTING SYSTEMS INDIA PRIVATE LIMITED No.24, SALARPURIA ARENA, HOSUR MAIN ROAD ADUGODI, BENGALURU-560030 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 BANGALORE
SOUTH DIVISION 4
BANGALORE SOUTH COMMISSIONERATE
KENDRIYA SADAN, KORA
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.