M/S Sai Radha Motors vs. Union Of INDIA
Held
The Court held that the petitioner is entitled to the extended period to file/revise TRAN-1. This entitlement is based on a previous order by the same Court extending the deadline to December 31, 2019.
Facts
The petitioner sought a direction to reopen the GST common portal for filing GST TRAN-01 to claim eligible credit. This was to enable them to avail credit in their electronic credit ledger.
Key Issues
Whether the petitioner should be granted an extension to file GST TRAN-01 to claim transitional credit.
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 3RD DAY OF DECEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.51628/2019 (T – RES) BETWEEN:
M/s SAI RADHA MOTORS, II FLOOR, 10-3-66 A 2, SAI RADHA BHAKTI VIDYASAMUDRA THEERTHA ROAD, KALSANKA, UDUPI-576101, REP BY ITS PARTNER SHRI MANOHAR S. SHETTY
... PETITIONER
(BY SRI ATUL KRISHNA RAO ALUR, ADV.)
AND:
1 . UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI-110 001. 2 . 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. 3 . GOODS AND SERVICE TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037. 4 . THE OFFICE OF THE GOODS AND SERVICE TAX COUNCIL, TOWER 11, 5TH FLOOR, JEEVAN BHARTHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. 5 . THE OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE AND CENTRAL TAX (GST), WEST RANGE, VISHNU PRIYA BUILDING, AJJIARKAD, UDUPI-576 101.
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.