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ATRIA CONVERGENCE TECHNOLOGIES LTD. vs. UNION OF INDIA THROUGH THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, AND OTHER
(Karnataka High Court)

Hon'ble Judges:

S SUJATHA
Pet. Counsel
Anil Kumar
Res. Counsel
Jeevan J. Neeralagi
Vikram A Huilgol

Petitioner / Applicant

ATRIA CONVERGENCE TECHNOLOGIES LTD.

Respondent UNION OF INDIA THROUGH THE JOINT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, AND OTHER
Court Karnataka High Court
State

Karnataka

Date Mar 28, 2019
Order No.

WRIT PETITION No.55914/2018 (T – RES)

Citation

2019(3) TAXREPLY 2277
Original Order
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ORDER

O R D E R The petitioner is a public limited company registered under the Companies Act, 1956 and is registered under Central Goods and Service Tax Act, 2017 ['Act' for short]. Prior to introduction of GST, during the Central Excise and Service Tax regime, the petitioner was registered under the Finance Act, 1994. The petitioner while submitting his FORM GST TRAN-1 inter alia to enable the unreleased Cenvat Credit from the earlier credit to carry forward, inadvertently said to have been transferred a portion of the credit to their branch in Hyderabad [Telangana]. Subsequently realising that under Section 140[8] of the Act, credit could be transferred by a centralized registered person only to other persons having the same PAN number and should be a place in the centralized registration obtained under Finance Act, 1994, decided to file the revised FORM GST TRAN-1 and avail the credit amount inadvertently distributed to the Hyderabad branch. The pet....

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