Shri Shakti Technologies vs. Union Of INDIA
Held
The Court directed the 4th respondent (GST Commissionerate) to address the petitioner's grievance if they are competent. If power is delegated, the 4th respondent must arrange for the Nodal Officer to decide the grievance.
Facts
The petitioner sought a direction to the respondents to consider their application for revised TRAN-1 returns under the GST Act. They also sought rectification of technical glitches on the departmental website and manual acceptance of revised TRAN-1 returns.
Key Issues
Whether the GST authorities should consider revised TRAN-1 returns despite technical glitches and whether manual acceptance is permissible.
Sections Cited
TRAN-1
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2019 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI W.P. No.27862/2019 (T – RES) BETWEEN:
Shri Shakti Technologies No.344, 14th Cross, Jayanagar 2nd Block, Bengaluru Urban Bengaluru – 560 011 Represented by its Partner Mr.Rajesh Kumar Jalan.
GSTIN:29ABSFS7222F1ZQ.
… Petitioner
(By Sri Syed Khamruddin, Advocate)
AND:
Union of India
Ministry of Finance
(Department of Revenue)
Room No.46, North Block
New Delhi – 110 001. 2. State of Karnataka
Represented by its Secretary
Department of Finance
M S Building
Bengaluru-560 001. 3. GST Council
Through its Chairperson
Union Finance Minister
Ministry of Finance
North Block, New Delhi-110 001. 2
GST Commissionerate
Central Revenue Building
Queens’ Road
Bengaluru-560 001. ... Respondents
(By Sri C Shashikanta, ASG for R1 and R3, Sri T K Vedamurthy, AGA for R2, Sri K M Shivayogiswamy, Advocate for R3 & R4)
This writ petition is filed under Article 226 of Constitution of India praying to direct th
The judgment continues below.
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