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AT & S INDIA PVT. LIMITED vs. THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
(Karnataka High Court)

Hon'ble Judges:

S.SUJATHA
Pet. Counsel
Ravi Raghavan
Manasi Khare
Res. Counsel
M.r.vanaja
T.k.vedamurthy

Petitioner / Applicant

AT & S INDIA PVT. LIMITED
Respondent THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
Court Karnataka High Court
State

Karnataka

Date Jun 20, 2019
Order No.

WRIT PETITION No. 22368/2019 (T – RES)

Citation

2019(6) TAXREPLY 2085
Original Order
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ORDER

The petitioner has challenged the communication dated 24.04.2019 issued by the respondent No.6, whereby the request of the petitioner to credit 50% of the capital goods for the period April 2017 to June 2017 in Form GST TRAN-1 has been denied. 2. The petitioner is a Company engaged in manufacturing, trading and selling of high technology Printed Circuit Board. The petitioner was registered as a manufacturer under the Central Excise Act, 1944, as a Service Provider under the Finance Act, 1994 and also a dealer under the Karnataka Value Added Tax Act 2003. The petitioner while uploading Form GST TRAN- 1 noticed ₹ 1,16,45,079/- being unavailed credit of 50% in respect of the Capital goods has not been entered in their Electric ledger and filed a complaint with the help desk, but has not yielded any response. Several requests were made before the respondents- Authorities. Finally, respondent No.6 vide Annexure-A dated 24.04.2019 rejected the request of the peti....

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