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ASIAD PAINTS LIMITED, VERTIV ENERGY PVT. LTD., M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS. vs. UNION OF INDIA, GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF COMMERCIAL TAXES (GST) , THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

S.SUJATHA
Pet. Counsel
Krishna Rao Alur
Res. Counsel
Vikram Aditya Huilgol

Petitioner / Applicant

ASIAD PAINTS LIMITED, VERTIV ENERGY PVT. LTD., M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS.
Respondent UNION OF INDIA, GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF COMMERCIAL TAXES (GST) , THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court Karnataka High Court
State

Karnataka

Date Nov 19, 2019
Order No.

W.P No.33290/2019

Citation

2019(11) TAXREPLY 1695
Original Order
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ORDER

Since common and akin issues are involved in these matters, the same are heard together and disposed of, by this common order. 2. The petitioners, registered dealers under the Central Goods and Services Tex Act, 2017 ('Act' for short) are seeking direction to the respondents to permit them to file TRAN-I statutory form either electronically or manually extending the time limit prescribed under Rule 117 read with Section 14C of CGST Act, 2017 to carry forward unutilized credit of duty to the common portal paid under the Finance Act, 1994/VAT Act, 2003. 3. The learned Senior Counsel Sri G. Shivadass representing the petitioners would submit that the very subject matter has been elaborately considered by the Hon'ble High Courts of Delhi, Punjab and Haryana as well as Kerala and a decision has been rendered directing the respondent Authorities to permit the registered dealers to file or revise TRAN-I already filed either electronically or manually, thereby prescribin....

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