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ARVIND BEAUTY BRANDS RETAILS PVT. LTD. vs. THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL
(Karnataka High Court)

Hon'ble Judges:

S.SUJATHA
Pet. Counsel
Raghavan
Manasi Khare
Res. Counsel
M.r.vanja
Vikram A.huilgol
T.k.vedamurthy

Petitioner / Applicant

ARVIND BEAUTY BRANDS RETAILS PVT. LTD.

Respondent THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL
Court Karnataka High Court
State

Karnataka

Date Jun 20, 2019
Order No.

WRIT PETITION No.19804/2019 (T – RES)

Citation

2019(6) TAXREPLY 2083
Original Order
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ORDER

The petitioner is a supplier of goods and services within the State of Karnataka, who has obtained registration under the Central Goods and Services Tax Act, 2017, is also a registered dealer under the Karnataka Value Added Tax Act, 2003. 2. It is the grievance of the petitioner that his attempt to file Form GST TRAN-02 on 28.03.2019 was a futile exercise due to technical error of not filing Form GST-TRAN-01. Complaints/representations made thereafter with the respondents has not yielded any positive response, hence this writ petition. 3. Learned counsel Sri. Ravi Raghavan, appearing for the petitioner would submit that non-filing of Form GST TRAN-02 due to technical glitches encountered on the Portal has resulted in denial of substantive right of the petitioner to take credit of eligible duties in respect of inputs held in stock as pointed out and provided in Proviso to Section 140(3) of the CGST Act, 2017. Rule 117 of the CGST Rules provides for fi....

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