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M/S. Ravago Shah Polymers PVT Limited vs. The Union Of INDIA

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WP/527/2019HC KarnatakaGSTCNR KAHC01000444201924 January 2019Bench: S.SUJATHA4 pages
For Petitioner: SRI R DAKSHINA MURTHY, ADV. FOR SRI RAVI SHANKAR K S, ADVFor Respondent: SRI T K VEDAMURTHY, AGA. FOR R2-4

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JANUARY 2019 BEFORE THE HON’BLE MRS.JUSTICE S. SUJATHA WRIT PETITION No.527/2019 (T-RES) BETWEEN: 1. M/S. RAVAGO SHAH POLYMERS PVT. LIMITED NO.114/C, 5TH MAIN, 1ST CROSS OPP. PEENYA METRO STATION (TUMKUR SERVICE ROAD) (BEFORE MC DONALD"S/ H.P.PETROL PUMP) YESHWANTHPUR SUBUR BANGALORE-560022 (REPRESENTED BY MR.DEEPAK SHAH MANAGING DIRECTOR). 2. SRI DEEPAK SHAH S/O SHRI.SHASHIKANTH HARGOVINDAS SHAH AGED ABOUT 52 YEARS MANAGING DIRECTOR OF M/S. RAVAGO SHAH POLYMERS PVT. LIMITED RESIDING AT NO.146, 1ST BLOCK 2ND MAIN ROAD, RMV 2ND STAGE ASWATH NAGAR BANGALORE-560094 KARNATAKA. ... PETITIONERS (BY SRI R DAKSHINA MURTHY, ADV. FOR SRI RAVI SHANKAR K S, ADV.) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-110001. 2. THE STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY FINANCE DEPARTMENT DR.AMBEDKAR VEEDHI 2 VIDHANA SOUDHA BANGALORE-560001. 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE ZONE CENTRAL REVENUE BUILDING P.B.NO.5400, QUEEN’S ROAD BANGALORE-560001. 4. THE COMMISSIONER (STATE GST) (COMMERCIAL TAXES DEPARTMENT) DEPARTMENT OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA KALIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA-560009. 5. GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR WORLD MARK-1, AEROCITY NEW DELHI-110037. 6. GOODS AND SERVICES TAX COUNCIL GOODS AND SERVICE TAX SECRETARIAT 5TH FLOOR, TOWER V JEEVAN BHARATHI BUILDING JANPAT ROAD, CONNAUGHT PLACE NEW DELHI-110001. ... RESPONDENTS (BY SRI T K VEDAMURTHY, AGA. FOR R2-4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO QUASH SECTION 164 OF CGST/CGST ACT READ WITH RULE 117 OF THE CGST AND SGST RULES, 2017 AND FORM TRAN 1 AS BEING ILLEGAL, UNCONSTITUTIONAL AND UNTENABLE IN LAW AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY THE COURT MADE THE FOLLOWING: -

ORDER

The petitioners have assailed the communication/representation dated 27.06.2018

3 issued by respondent No.6 inter alia seeking a direction to respondent No.6 to act on the representation of the petitioner dated 6.03.2018 at Annexure G to the writ petition and sought for other consequential reliefs.

2.

The petitioners claiming to be a private limited company incorporated under the Companies Act, 1956, are engaged in the business of trading in imported and domestically procured plastic and raw materials of plastics. It appears that on and after the last date prescribed, for filing Form GST Tran-1, the petitioner filed a representation on 6.3.2018 seeking to facilitate the petitioners for filing Form GST Tran-1. It is the grievance of the petitioners that, the respondent No.6 has issued the endorsement advising the petitioners to contact the respective individual officers for redressal of their grievance.

3.

However, in view of the insertion of Rule 1 (1)(A) to Rule 117 of the Central Goods and Service Tax Rules, 2017, which provides that the Commissioner on the recommendations of the counsel, can extend the date for submitting the Form in GST Tran-1 by a further

4 period not beyond March 2019 in respect of registered persons, who could not submit the said declaration on the common portal and the notification issued by the Commissioner dated 17th September 2018 extending the period for submitting the Form GST Tran-1 till 31.01.2019 for the class of registered persons, who could not submit the Form / declaration by the due date on account of the technical defect on the common portal, the writ petition does not survive for consideration and is rendered infructuous.

4.

The petitioners are at liberty to avail the benefit of the notification issued by the Commissioner dated 17th September 2018. 5. Hence the writ petition stands dismissed as having become infructuous. JUDGE

NG* Ct: bms

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.