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KONGOVI PRIVATE 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
Shivadass
Prashanth S.s.
Rishab
Res. Counsel
Jeevan J Neeralagi
Vikram A Huilgol

Petitioner / Applicant

KONGOVI PRIVATE LIMITED
Respondent THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE
Court Karnataka High Court
State

Karnataka

Date Mar 28, 2019
Order No.

WRIT PETITION No.12812/2019 (T-RES)

Citation

2019(3) TAXREPLY 2278
Original Order
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ORDER

O R D E R The petitioner is aggrieved by the Letter dated C.No.IV/16/82/2018 – PCCO GST IV /602 dated 04.03.2019 wherein the Respondent is not allowing the petitioner to correct an error which has occurred in filing the GST TRAN-1 FORM because of which the eligible credit under the earlier indirect tax law could not be transferred into the electronic credit ledger of the Petitioner in the GST regime. The petitioner had filed the original FORM GST TRAN-1 as well as the revised FORM GST TRAN-1 within the stipulated time provided by the statute. 2. It is the contention of the petitioner that after receiving a report from the Chartered Accountant, appointed for undertaking audit of the Cenvat credit i.e., to verify the availment and utilization of Cenvat credit for the period April 2016 to June 2017 it was realized that it had inadvertently not reported credit of certain eligible credits in ER-1 and consequently in FORM GST TRAN-1, which ....

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