M/S.Compass vs. Union Of INDIA
Held
The Court held that the issue involved was no longer res integra, referring to its own order dated 19.11.2019 in W.P.No.33290/2019 and connected matters. In that prior order, the Court had extended the period for registered persons to file or revise TRAN-01 under the Central Goods and Services Tax Act, 2017, up to 31.12.2019. Consequently, the Court found that the petitioner was entitled to avail this extended period for filing or revising TRAN-01. The writ petition was disposed of in light of this prior ruling.
Facts
The petitioner, M/s. Compass, represented by its proprietor, filed a writ petition seeking a direction to the respondents to reopen the GST common portal for filing GST Tran-01. This would enable the petitioner to avail eligible credit in its electronic credit ledger. The petitioner also sought directions for the Assistant Commissioner of Central Tax (GST) to consider their representation dated 14.11.2019, accept a manual/hard copy of GST Tran-01, and credit transactional credit to their electronic cash ledger. The respondents, including the Union of India and GST Network, were represented by counsel.
Key Issues
1. Whether the petitioner is entitled to a direction to reopen the GST common portal for filing GST Tran-01 to avail eligible credit, considering the provisions of the Central Goods and Services Tax Act, 2017? 2. Whether the petitioner is entitled to a direction for the respondent-authority to consider their representation dated 14.11.2019 regarding the filing of GST Tran-01? 3. Whether the petitioner is entitled to a direction to accept a manual/hard copy of GST Tran-01? 4. Whether the petitioner is entitled to a direction to credit transactional credit to their electronic cash ledger? Petitioner's Argument: The petitioner argued that they are entitled to avail eligible credit by filing GST Tran-01 and sought directions for the portal to be reopened, their representation to be considered, and manual filing to be accepted. The respondents, through their counsel, accepted notice.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51869/2019 (T - RES) BETWEEN:
M/s.Compass #564, 63rd Cross, 5th Block Rajajinagar, Bangalore-560 010 (Represented by its Proprietor Sri Poornachandra Sridhar)
... Petitioner
(By Sri Atul Krishna Rao Alur, Advocate)
AND:
Union of India
Ministry of Finance
Department of Revenue
Through its Secretary (Revenue)
North Block, New Delhi-110001. 2. Goods and Service Tax Network
Through its Chairman, East Wing
4th Floor, World Mark-1, Aerocity
New Delhi – 110 037. 3. The Office of the Goods and Service Tax Council, Tower 11
5th Floor, Jeevan Bharthi Building
Janpath Road, Connaught Place
New Delhi – 100001. 4. The Nodal Officer/ Principal
Chief Commissioner – Division 7
Central Goods and Service Taxes
Bengaluru West Commissionerate
Post Box No.5400, C R Building
Bengaluru – 560 001. 5. The Assistant Commissioner of Central Tax (GST), West Division-2
Range – AWD2, BMTC Complex
Banashankari, Bengaluru –
560 070. …Res
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