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THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, THE ASSISTANT COMMISSIONER OF CENTRAL TAX, THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH vs. M/S. ARAVIND LIFESTYLE BRANDS LTD., THE STATE OF KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX
(Karnataka High Court)

Hon'ble Judges:

ABHAY S.OKA
PRADEEP SINGH YERUR
Pet. Counsel
Vikram A.hilgol
Res. Counsel
Ravi Raghavan
Neetu James
Manasi Khare

Petitioner / Applicant

THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, THE ASSISTANT COMMISSIONER OF CENTRAL TAX, THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH

Respondent M/S. ARAVIND LIFESTYLE BRANDS LTD., THE STATE OF KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX
Court Karnataka High Court
State

Karnataka

Date Nov 27, 2019
Order No.

WRIT APPEAL NO.1840 OF 2019 (T-RES)

Citation

2019(11) TAXREPLY 1702
Original Order
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ORDER

1. Heard the learned Counsel appearing for the appellants and the learned counsel appearing for the first respondent (writ petitioner). 2. A brief reference to the factual aspects will be necessary. On 1st July 2017, the implementation of GST regime in India commenced. On 30th November 2017, the first respondent filed its Form GST TRAN-1. On the same day, the form wasamended by the first respondent. However, the first respondent did not mention the quantity of the goods held in stock in Column 7B of Form GST TRAN-1. Though Rule 117 of the Central Goods and Services Tax Rules, 2017 (for short ‘CGST Rules’) which prescribed filing of Form GST TRAN-2 came into force on 28th June 2017, a notification was issued on 7th March 2018 by which sub-rule (4) of Rule 117 of CGST Rules was amended. The amendment permitted submission of a statement in Form GST TRAN-2 by 31st March 2018 or within such period as may be extended by the Commissioner on the recommendation of GST Council....

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