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YOKOGAWA INDIA LTD. vs. THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL
(Karnataka High Court)

Hon'ble Judges:

S.SUJATHA
Pet. Counsel
Ravi Raghavan
Res. Counsel
Vikram Huilgol
M.r.vanaja

Petitioner / Applicant

YOKOGAWA INDIA LTD.
Respondent THE UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL
Court Karnataka High Court
State

Karnataka

Date Apr 25, 2019
Order No.

Writ Petition No. 15854/2019 (T-RES)

Citation

2019(4) TAXREPLY 2193
Original Order
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ORDER

O R D E R The petitioner has assailed the communication dated 22.03.2019 issued by the respondent No.6 at Annexure-A to the writ petition inter alia seeking a direction to the respondents to enable the petitioner to revise their Form GST TRAN-1 in order to transit the amount of ₹ 4,31,32,066/- in the Electronic Credit Ledger in terms of the provisions of Section 140[1] and Section 140[5] of the Central Goods Service Tax Act, 2017 ['CGST Act' for short] read with Rule 117 / Rule120A of the CGST Rules 2017 ['Rules' for short]. 2. The petitioner company is engaged in manufacturing, trading and selling of electrical and electronic products, engineering solutions, EPC Contracts and software solutions. It is contended that the petitioner was registered as a manufacturer under the Central Excise Act, 1944, as a service provider under the Finance Act, 1994 and also a dealer under the Karnataka Value Added Tax Act, 2003. On the GST regime coming into force....

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