M/S Pragati Automation PVT LTD vs. The Union Of INDIA
Held
The Court held that the petitioner is entitled to the extended period for filing/revising Form GST TRAN-1, as previously granted by this Court in other related matters. The respondents are directed to give effect to the revised TRAN-1.
Facts
The petitioner sought to revise their Form GST TRAN-1 to claim transitional credit. They were issued letters by respondents denying their request.
Key Issues
Whether the petitioner can be granted an extension to revise their Form GST TRAN-1 for claiming transitional credit.
Sections Cited
Rule 120A
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.52363/2019 (T – RES) BETWEEN: M/s. PRAGATI AUTOMATION PVT. LTD., #19 & 20, PLOT No.467-469 12TH CROSS, IV PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 [REP. BY SHRI ATUL SURESH BHIRANGI MANAGING DIRECTOR].
…PETITIONER
(BY SRI RAVI RAGHAVAN, ADV. A/W. Ms./SMT.SANDHYA SAVODE, ADV. AND SRI ROHAN KARIA, ADV.)
AND:
THE UNION OF INDIA
THROUGH ITS REVENUE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
128-A/NORTH BLOCK, NEW DELHI.
THE CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN
NORTH BLOCK, NEW DELHI-110001. 3. THE GOODS AND SERVICES TAX COUNCIL
5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING
JANPATH ROAD, CONNAUGHT PLACE
NEW DELHI-110001. 4. THE STATE OF KARNATAKA
VIDHANA SOUDHA STATE OF KARNATAKA
REP. BY PRINCIPAL SECRETARY.
THE COMMISSIONER OF CGST
KARNATAKA, S.P. COMPLEX
LALBAGH ROAD, BANGALORE
KARNATAKA-560027. 6. GOODS AND SERVICES TAX NETWORK
4TH FLOOR, EAST WING WORLD MARK-1, AEROCITY
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.