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M/S. Total Environment Music Foundation (Trust) vs. The Union Of INDIA

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WP/6668/2021HC KarnatakaGSTCNR KAHC01005765202030 June 2021Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: Sri.Venkatesh Kumar S., AdvocateFor Respondent: Sri B.S.Venkatanarayana, CGC for R1; Sri Jeevan J Neeralagi, Advocate for R2, 3, 5 & 6; Sri K. Hema Kumar, AGA for R4

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30th DAY OF JUNE, 2021 BEFORE THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.6668/2021 (T – RES) BETWEEN: M/s. Total Environment Music Foundation (Trust) Having its Regd. Office at Imagine No.78, ITPL Main Road, EPIP Zone, Whitefield Road, Bengaluru – 560066. Rep. By its Trustee Sri. Kamal Sagar S/o Sri. Surendra Kumar Sagar Aged about 50 years R/at No.403, Footprints, No.1 7th Cross, 7th Main, HAL 2nd Stage, Bengaluru – 560008. …Petitioner (By Sri.Venkatesh Kumar S., Advocate) AND: 1. The Union of India Through its Revenue Secretary Department of Revenue, Ministry of Finance 128-A/North Block, New Delhi – 110001. 2 2. The Central Board of Indirect Taxes And Customs, Through its Chairman, North Block, New Delhi-110001. 3. The Goods and Services Tax Council Fifth Floor, Tower II Jeevan Bharti Building, Janapath Road, Connaught Place, New Delhi – 110001. 4. The State of Karnataka Through the Government Pleader, High Court of Karnataka Bengaluru – 560001. 5. The Commissioner of Central Taxes, Bangalore East, C.R.Building, Queens Road, Bengaluru – 560001. 6. The Assistant Commissioner of Central Taxes, East Division-7, Bengaluru East Commissionerate, BMTC Bus Stand, HAL Airport Road, Domlur, Bengaluru – 560071. ...Respondents (By Sri B.S.Venkatanarayana, CGC for R1; Sri Jeevan J Neeralagi, Advocate for R2, 3, 5 & 6; Sri K. Hema Kumar, AGA for R4) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to declare Rule 117 of CGST Rules providing time limit for filing TRAN-1 as ultra vires contrary and in violation to Section 140 and 174 of the CGST Act 2017 and etc. This Writ Petition coming on for Orders this day, the Court made the following: 3

O R D E R

The petitioner seeking for issuance of writ of mandamus for direction declaring the Rule 117 of Central Goods and Services Tax Rules providing time limit for filing TRAN-1 as ultra-vires, and in violation to Section 140 and 174 of the Central Goods and Services Tax Act, 2017, that appropriate directions be issued declaring the petitioner to be entitled to tax credit on account of Input Credit of Service Tax of Rs.13,39,560/- and sought for certain other incidental reliefs.

2.

The learned counsel for the petitioner submits that due to technical glitches, they were unable to file returns in TRAN-1 to avail credit and draws attention to the communication by way of letter dated 05.10.2018 at Annexure-B as well as the communication at Annexure-C dated 05.12.2019. It is the submission that they were unable to carry forward their pre Goods and Services Tax credits into the present regime to claim benefit of the same due to technical glitches of TRAN-1. 4

3.

Learned counsel appearing for the Revenue submits that the said correspondence has been addressed to the Superintendent, Range-DED 7, Domlur, Bengaluru, while there was a separate Grievance Redressal Mechanism in place as per the Circular dated 03.04.2018, which not having been availed has not been looked into.

4.

However, taking note of the legal position wherein after a considered order this Court in W.P.No.33290/2019 and connected matters and in W.A.No.461/2020 has permitting the assessee to file TRAN-1 either electronically or mechanically. It is appropriate that the said judgments referred to in the compilation dated 28.06.2021 are followed to ensure consistency in judicial approach.

5.

In light of the settled position, the permission is granted to the assessee to file TRAN-1 by affording an other opportunity. The present petition is allowed and taking note of the law laid down in the aforesaid judgments and the

5 respondents are directed to permit the petitioner to file / revise TRAN-1 electronically on or before 30.07.2021. 6. All the contentions on merits are kept open of both the sides. The respondents are at liberty to examine the claim of the petitioner on its merits as per law.

Accordingly, the petition is disposed of. JUDGE

GJM

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.