M/S Plasto Inc vs. The Union Of INDIA
Held
The Court held that the petitioner is entitled to avail the extended period for filing Form GST TRAN-01. This entitlement is based on a previous order extending the deadline to December 31, 2019.
Facts
The petitioner sought a direction to enable them to file Form GST TRAN-01, either on the common portal or manually. This was in light of an extended deadline for filing/revising TRAN-1.
Key Issues
Whether the petitioner can be allowed to file Form GST TRAN-01 beyond the original deadline, considering the extended period granted by the Court.
Sections Cited
GST TRAN-01
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.52322/2019 (T – RES) BETWEEN: M/s. PLASTO INC., No.347, 1ST STAGE, 2ND BLOCK HBR LAYOUT BANGALORE-560043 [REP. BY SRI M.S.JAVID, PARTNER].
…PETITIONER
(BY SRI Y.C.SHIVAKUMAR, ADV.)
AND:
THE UNION OF INDIA
THROUGH ITS REVENUE SECRETARY
DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
128-A, NORTH BLOCK
NEW DELHI-110001. 2. GOODS AND SERVICES TAX COUNCIL
THROUGH ITS SPECIAL SECRETARY
5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING
JANPATH ROAD, CONNAUGHT PLACE
NEW DELHI-110001. 3. I.T. GRIEVANCES REDRESSAL COMMITTEE
THROUGH ITS CHAIRMAN
THE GOODS AND SERVICES TAX COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110001. 4. GOODS AND SERVICE TAX NETWORK
THROUGH ITS CHIEF EXECUTIVE OFFICER EAST WING, 4TH FLOOR
WORLD MARK-1, AERO CITY
NEW DELHI-110037. 5. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GST OFFICE-55, No.10 & 16A BDA COMPLEX, HBR LAYOUT KALYANA NAGAR, BANGALORE-560043
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.