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UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS vs. AT AND S INDIA PVT. LTD., STATE OF KARNATAKA
(Karnataka High Court)

Hon'ble Judges:

SATISH CHANDRA SHARMA
S. VISHWAJITH SHETTY
Pet. Counsel
M.r. Vanaja
Res. Counsel
Hemant Kumar

Petitioner / Applicant

UNION OF INDIA, MINISTRY OF FINANCE AND OTHERS
Respondent AT AND S INDIA PVT. LTD., STATE OF KARNATAKA
Court Karnataka High Court
State

Karnataka

Date Apr 1, 2021
Order No.

W.A.NO.461/2020(T-RES)

Citation

2021(4) TAXREPLY 4250
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ORDER

The present writ appeal is arising out of the order dated 10.03.2020 passed by the learned Single Judge in WP No.5004/2020 (M/s. AT and S India Pvt. Ltd. and another v. Union of India and others). 2. The facts of the case reveal that respondent No.1 before this Court has challenged the order dated 31.01.2020 issued by the Principal Commissioner of Central GST and Central Excise whereby the request of the petitioner for availing TRAN-1 credit has been rejected as not covered under the extant provisions of law to allow TRAN-1 credit again as per GST Council Secretariat’s letter dated 12.12.2019 and to direct respondents-4 and 5 to permit him to file revised Form GST TRAN-1 manually or otherwise to carry forward credit of ₹ 1,16,45,079/- along with interest. 3. Number of cases were preferred on the same issue and the matter was adjudicated by the Division Bench of this Court in WA No. 18/2020 and connected matters. The Division Bench in paragraph-49 to 56 has held as un....

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