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SHRIPROP PROJECTS PRIVATE LIMITED AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV

Pet. Counsel

G. Shivadass

Raghuraman V.

Prashanth S. Shivadass

Res. Counsel

Jeevan J. Neeralgi

B.s. Venkatanarayana

Jeevan J. Neeralgi

Petitioner / Applicant	SHRIPROP PROJECTS PRIVATE LIMITED AND OTHERS
Respondent	THE UNION OF INDIA AND OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Mar 10, 2021
Order No.	WRIT PETITION NO.4241/2021 (T-RES) C/W WRIT PETITION NOS.1037/2021, 15062/2020, 15081/2020, 2176/2021, 24989/2019, 24990/2019, 3304/2020, 4243/2021, 4244/2021, 4247/2021, 4489/2021, 5004/2020, 5055/2020, 608/2021, 8051/2020
Citation	2021(3) TAXREPLY 4016
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Summarize this case by TaxGPT in

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ORDER
In all these writ petitions, the petitioners are registered dealers under the Central Goods and Services Tax Act, 2017 ['CGST Act, 2017' for brevity] and are seeking a direction to the respondents to permit them to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually, extending the time limit prescribed under rule 117 of CGST Rules read with Section 140 of CGST Act, 2017 in order to carry forward the unutilized credit of duty to the common portal under the Finance Act, 1994/Karnataka Value Added Tax Act, 2003. 2. Learned counsel appearing for the petitioners submit that this court in the case of Asiad Paints Limited v. Union of India reported in 2020 (34) G.S.T.L. 50 (Kar.) has allowed the petitions involving the same questions and that therefore, the present petitions are also to be allowed in terms of the directions passed in the above mentioned writ petitions. 3. It is f....