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BANGALORE BIOTECH LABS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES AND OTHER
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
B. Venugopal
Res. Counsel
Vikram Huilgol

Petitioner / Applicant

BANGALORE BIOTECH LABS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER OF CENTRAL TAXES AND OTHER
Court Karnataka High Court
State

Karnataka

Date Sep 8, 2021
Order No.

WRIT PETITION No.13758/2021 (T-RES)

Citation

2021(9) TAXREPLY 4746
Original Order
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ORDER

Petitioner has sought for following reliefs: "(a) Issue a writ of mandamus or any other appropriate writ directing the Respondent No.1 to restore the credit in FORM GST PMT-2 as the petitioner has claimed credit in FORM GST TRAN-1 as per Rule 117(3) of the CGST Rules, 2017 from the ITC lying in books under the repealed acts, (b) Issue a writ of mandamus or any another appropriate writ or direction permitting the petitioner to file revised Form GST TRAN-1 in accordance with provision of Rule 120A of the CGST Rules, 2017 to correct the error." 2. Upon notice, learned counsel appearing for respondents submits that prayer at (b) could be considered in light of the order dated 10.03.2021 passed by this Court in W.P.No.4241/2021 and connected matters. 3. In light of the same, petition is allowed. Respondents to permit the petitioner to file revised FORM GST TRAN-1 either electronically or manually on or before 10.10.2021. However, the respondents are liberty to v....

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