Allowed

Atria Convergence Technologies Limited v. Union of India

Karnataka HC10 Mar 2021WP/5055/2020

Case brief

AI extract

What is this about?

Registered dealers sought permission to file or revise TRAN-1 to carry forward unutilized tax credit. The court allowed the petitions and directed acceptance of electronic or manual filing or revision within an extended deadline, reserving the respondents' liberty to verify the genuineness of the claims.

What did the court decide?

Respondents directed to permit filing or revision of TRAN-1 electronically or manually on or before 31.03.2021, subject to verification of the claims.

Atria Convergence Technologies Limited Vs Union of… — GST and Indirect Tax | Karnataka HC (2021)

¶1

¶2

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶3

DATED THIS THE 10^TH DAY OF MARCH 2021

¶4

BEFORE

¶5

THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV

¶6

WRIT PETITION NO.4241/2021 (T-RES) C/W

¶7

WRIT PETITION NOS.1037/2021, 15062/2020, 15081/2020, 2176/2021, 24989/2019,

¶8

24990/2019, 3304/2020, 4243/2021,

¶9

4244/2021, 4247/2021, 4489/2021,

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5004/2020, 5055/2020, 608/2021, 8051/2020

¶11

IN W.P. NO.4241/2021

¶12

BETWEEN:

¶13

M/S. SHRIPROP PROJECTS PRIVATE LIMITED, # 40/43, 8^TH MAIN, 4^TH CROSS, RMV EXTENSION, SADASHIVANAGAR, BANGALORE - 560 080, (REPRESENTED BY AUTHORIZED SIGNATORY SHRI K.R. RAMESH). … PETITIONER

¶14

(BY SRI G. SHIVADASS, SENIOR ADVOCATE FOR SRI PRASHANTH S. SHIVADASS, ADVOCATE)

¶15

AND:

¶16

THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,

¶17

¶18

128-A/NORTH BLOCK, NEW DELHI.

¶19

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN, NORTH BLOCK, NEW DELHI - 110 001.

¶20

THE GOODS AND SERVICES TAX COUNCIL, 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. … RESPONDENTS

¶21

(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R3)

¶22

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO EXERCISE THEIR POWERS UNDER RULE 120A AND TO EXTEND THE TIME LIMIT FOR REVISING FORM GST TRAN-1 TILL SUCH TIME AS THIS HON'BLE COURT DEEM FIT AND PROPER WITH A FURTHER DIRECTION TO ACCEPT REVISED TRAN-1 WITHIN SUCH TIME AS THIS HON'BLE COURT DIRECTS AND TO GIVE DUE EFFECT TO REVISED TRAN-1 AND ETC.

¶23

IN W.P. NO.1037/2021

¶24

BETWEEN:

¶25

M/S. ASIAN FAB TEC LTD., PLOT NO.15, II PHASE, PEENYA INDUSTRIAL AREA, BENGALURU - 560 058 (REPRESENTED BY MR. K.S. PUTTASWAMY GOWDA, MANAGING DIRECTOR, AGED ABOUT 67 YEARS, S/O MR. HONNE GOWDA). … PETITIONER

¶26

(BY SRI RAGHURAMAN V., ADVOCATE)

¶27

¶28

AND:

¶29

UNION OF INDIA,

¶30

MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI - 110 001.

¶31

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI - 110 001 (REPRESENTED BY ITS CHAIRMAN).

¶32

ASSISTANT COMMISSIONER OF CENTRAL TAX, RANG-ANWD1, 2^ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR,

¶33

BENGALURU - 560 051.

¶34

PRINCIPAL COMMISSIONER OF GST, BENGALURU NORTH-WEST, 2^ND FLOOR, BMTC BUS STAND COMPLEX, SHIVAJINAGAR,

¶35

BENGALURU - 560 051. … RESPONDENTS

¶36

(BY SRI B.S. VENKATANARAYANA, ADVOCATE FOR R1; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R4)

¶37

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE PROVISIONS OF SECTION 128 OF THE FINANCE ACT, 2020, ENCLOSED AS ANNEXURE-A AS UNCONSTITUTIONAL FOR THE REASONS STATED IN THE GROUNDS AND ETC.

¶38

IN W.P. NO.15062/2020

¶39

BETWEEN:

¶40

M/S. STEEL AND STEELS, AZIZUDDIN ROAD,

¶41

¶42

BUNDER, MANGALORE - 575 001 REPRESENTED BY ITS PARTNER, SHRI M. MAJEED, S/O M. MOIDEEN, (AGED ABOUT 54 YEARS). … PETITIONER

¶43

(BY SRI B. VENUGOPAL, ADVOCATE)

¶44

AND:

¶45

UNION OF INDIA, MINISTRY OF REVENUE, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.

¶46

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI - 110 001.

¶47

THE ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, 7^TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003.

¶48

THE L G S T O - 270, VANIJYATERIGE BHAVANA, MAIDHAN ROAD, MANGALORE - 575 001.

¶49

THE SUPERINTENDENT OF CENTRAL TAX, OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION, 5^TH FLOOR, PUNJA BUILDING ANNEXE, LALBAGH, MANGALORE - 575 003. … RESPONDENTS

¶50

¶51

(BY SRI VIKRAM A. HUILGOL, ADVOCATE FOR R1 TO R3 AND R5; SERVICE OF NOTICE TO R4 IS DISPENSED WITH V/O DATED 18.12.2020)

¶52

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-3 TO RESTORE THE CREDIT IN FORM GST PMT-2 AS THE PETITIONER HAS CLAIMED CREDIT OF FORM GST TRAN-1 AT ANNEXURE-C IRRESPECTIVE OF THE TABLE UNDER WHICH SUCH A CLAIM IS MADE AS PER RULE 117(3) OF THE CGST RULES 2017 FROM THE ITC LYING IN BOOKS UNDER THE REPEALED ACT AND ETC.

¶53

IN W.P. NO.15081/2020

¶54

BETWEEN:

¶55

M/S. STEEL CENTRE, AZIZUDDIN ROAD, BUNDER, MANGALORE - 575 001 REPRESENTED BY ITS PARTNER, SHRI MOOSA MOIDEEN, S/O M. MOIDEEN, AGED ABOUT 72 YEARS. … PETITIONER

¶56

(BY SRI B. VENUGOPAL, ADVOCATE)

¶57

AND:

¶58

UNION OF INDIA, MINISTRY OF REVENUE, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.

¶59

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI - 110 001.

¶60

¶61

THE ASSISTANT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, 7^TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003.

¶62

THE L G S T O - 270, VANIJYATERIGE BHAVANA, MAIDHAN ROAD, MANGALORE - 575 001.

¶63

THE SUPERINTENDENT OF CENTRAL TAX, OFFICER OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION, 5^TH FLOOR, PUNJA BUILDING ANNEXE, LALBAGH, MANGALORE - 575 003. … RESPONDENTS

¶64

(BY SRI VIKRAM A. HUILGOL, ADVOCATE FOR R1 TO R3 AND R5; SERVICE OF NOTICE TO R4 IS DISPENSED WITH V/O DATED 18.12.2020)

¶65

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-3 TO RESTORE THE CREDIT IN FORM GST PMT-2 AS THE PETITIONER HAS CLAIMED CREDIT OF FORM GST TRAN-1 AT ANNEXURE-C IRRESPECTIVE OF THE TABLE UNDER WHICH SUCH A CLAIM IS MADE, AS PER RULE 117(3) OF THE CGST RULES 2017 FROM THE ITC LYING IN BOOKS UNDER THE REPEALED ACT AND ETC.

¶66

IN W.P. NO.2176/2021

¶67

BETWEEN:

¶68

ALLIANCE BUILDWELL PROJECTS PVT. LTD., NO.85, KARTHIK NAGAR, MARATHALLI-K R PURAM, OUTER RING ROAD, BANGALORE - 560 037

¶69

¶70

REPRESENTED HEREIN BY ITS DIRECTOR - FINANCE MR. KAMALAKAR MANJANATH SHET. … PETITIONER

¶71

(BY SRI SURYANARAYANA T., ADVOCATE)

¶72

AND:

¶73

THE UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.

¶74

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI - 110 001

¶75

THE NODAL OFFICER, OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX, BANGALORE ZONE, C.R. BUILDING, QUEENS ROAD, BANGALORE - 560 001.

¶76

THE COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, HAL AIRPORT ROAD, TTMC, BMTC BUS STAND COMPLEX, DOMLUR, BENGALURU - 560 071.

¶77

THE STATE OF KARNATAKA, REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY - FINANCE DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU - 560 001. … RESPONDENTS

¶78

¶79

(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2) SRI AMIT DESHPANDE, ADVOCATE FOR R3 & R4; SRI K. HEMA KUMAR, AGA FOR R5;

¶80

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE CREDIT AVAILED BY THE PETITIONER UNDER THE EARLIER SERVICE TAX REGIME IS INDEFEASIBLE AND IS VESTED RIGHT ACCRUED TO THE PETITIONER AND ETC.

¶81

IN W.P. NO.24989/2019

¶82

BETWEEN:

¶83

M/S. URS KARS SERVICE CENTRE PVT. LTD., HAVING ITS REGISTERED OFFICE AT NO.CH-47, DEWAN'S ROAD, LAKSHMIPURAM, NEAR DOUBLE TANK, MYSURU - 570 004, REP. BY ITS MANAGING DIRECTOR SHRI KANTHARAJ URS M.L. … PETITIONER

¶84

(BY SRI MOHAN B.K., ADVOCATE)

¶85

AND:

¶86

THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 001.

¶87

UNION OF INDIA, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI - 110 001 REP. BY ITS SECRETARY.

¶88

¶89

THE GOODS AND SERVICES TAX COUNCIL, (GST COUNCIL) OFFICE OF THE GST COUNCIL SECRETARIAT, 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT, NEW DELHI - 110 001 REP. BY ITS SECRETARY. … RESPONDENTS

¶90

(BY SRI K. HEMA KUMAR, AGA FOR R1) SRI AMIT DESHPANDE, ADVOCATE FOR R3;

¶91

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R-1 TO CONSIDER REQUISITION/PETITION DATED 28.12.2018 (ANNEXURE-A) AND ETC.

¶92

IN W.P. NO.24990/2019

¶93

BETWEEN:

¶94

M/S. VIDHATRI MOTORS PVT. LTD., REP. BY ITS MANAGING DIRECTOR SHRI SHARATH CHANDRA RAJ URS AGE: 52 YEARS, MALE, HAVING ITS REGISTERED OFFICE AT SY. NO.200/1, HINKAL MAIN ROAD, HINKAL, MYSURU - 570 017. … PETITIONER

¶95

(BY SRI MOHAN B.K., ADVOCATE)

¶96

AND:

¶97

THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES, MYSURU CENTRAL GST COMMISSIONERATE, S1 & S2, VINAYA MARGA, SIDDAHRTHANAGAR, MYSURU - 570 011.

¶98

¶99

UNION OF INDIA, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NO.137, NORTH BLOCK, NEW DELHI - 110 001 REP. BY ITS SECRETARY.

¶100

THE GOODS AND SERVICES TAX COUNCIL, (GST COUNCIL) OFFICE OF THE GST COUNCIL SECRETARIAT, 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT, NEW DELHI - 110 001 REP. BY ITS SECRETARY. … RESPONDENTS

¶101

(BY SRI VIKRAM HUILGOL, ADVOCATE FOR R1 AND R3; SRI C. SHASHIKANTHA, CGC FOR R2)

¶102

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED LETTER DATED 25.01.2019 PASSED BY THE R-1 VIDE ANNEXURE-A AND ETC.

¶103

IN W.P. NO.3304/2020

¶104

BETWEEN:

¶105

M/S. SI GLOBAL PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1956 HAVING REGISTERED OFFICE AT NO.93/1, FIRST FLOOR, OPP. CHIKKABEGUR GATE, 7^TH MILE, SINGASANDRA POST, HOSUR MAIN ROAD, BANGALORE - 560 068, REPRESENTED BY ITS MANAGING DIRECTOR, SRI DINESH HEGDE,

¶106

¶107

S/O SRI H BHUJANGA HEGDE, AGED ABOUT 53 YEARS.

¶108

... PETITIONER

¶109

(BY MS. VANI H., ADVOCATE)

¶110

AND:

¶111

THE NODAL OFFICER/ PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, CENTRAL GOODS AND SERVICE TAXES, BENGALURU ZONE, KENDREEYA SADANA, KORAMANGALA,

¶112

BENGALURU - 560 034.

¶113

UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THROUGH ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI - 110 001.

¶114

GOODS AND SERVICE TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 4^TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037.

¶115

THE NODAL OFFICER, GSTIN NODAL OFFICE, 8^TH ITGRC, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001.

¶116

THE GOODS AND SERVICES TAX COUNCIL, 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001.

¶117

¶118

THE SUPERINTENDENT OF CENTRAL TAX, RANGE-E, SD-7 DIVISION, 7^TH FLOOR, D WING, KENDRIYA SADAN, KORAMANGALA, BANGALORE - 560 034. … RESPONDENTS

¶119

(BY SRI K. HEMA KUMAR, AGA FOR R1; SRI VIKRAM HUILGOL, ADVOCATE FOR R3 TO R6)

¶120

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE REJECTION OF PETITIONERS REQUEST TO ENABLE FILING OF DECLARATION IN GST TRAN 01, THE COMMUNICATION BEARING O.C. NO.4/2020 DATED 24.01.2020 ISSUED BY THE R6 ON THE RECOMMENDATION OF THE R-5 VIDE ANNEXURE-K AS ARBITRARY AND VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION AND ETC.

¶121

IN W.P. NO.4243/2021

¶122

BETWEEN:

¶123

M/S NUANCE GROUP (INDIA) PVT. LTD., BENGALURU INTERNATIONAL AIRPORT, ALPHA 3, AIRLINE BUILDING, 1^ST FLOOR, DEVANAHALLI, BENGALURU - 560 300 REP. BY SHRI VIVEK J., HEAD-FINANCE. ... PETITIONER

¶124

(BY SRI. RAVI RAGHAVAN, ADVOCATE)

¶125

AND:

¶126

THE UNION OF INDIA

¶127

THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE

¶128

MINISTRY OF FINANCE, 128/A, NORTH BLOCK, NEW DELHI - 110 001.

¶129

¶130

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK, NEW DELHI - 110 001.

¶131

THE GOODS AND SERVICES TAX COUNCIL 5^TH FLOOR, TOWER-II, JEEVAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001.

¶132

THE STATE OF KARNATAKA SECRETARY OF FINANCIAL DEPT., VIDHANA SOUDHA BENGALURU - 560 001.

¶133

COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH C R BUILDING,QUEEN'S ROAD, BANGALORE KARNATAKA - 560 001.

¶134

THE SUPERINTENDENT OF CENTRAL TAX RANGE CND-8, ND-8 DIVISION BENGALURU NORTH COMMISSIONERATE NO.59, GROUND FLOOR, HMT BHAWAN, GANGA NAGAR BENGALURU KARNATAKA - 560 032. ... RESPONDENTS

¶135

(BY SRI. K. HEMA KUMAR, AGA FOR R4; SRI VIKRAM HUILGOL, ADVOCATE FOR R2, R3, R5, R6)

¶136

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO HOLD THAT SECTION 128 OF THE FINANCE ACT, 2020 WHICH RETROSPECTIVELY AMENDS SECTION 140 OF THE CGST ACT, 2017 WITH EFFECT FROM 01.07.2017 THEREBY IMPOSING A TIME LIMIT FOR TRANSMITTING CREDIT, IS ARBITRARY, UNREASONABLE, ILLEGAL AND VIOLATIVE OF ARTICLE 14, ARTICLE 19(1)(g) AND ARTICLE 300A OF CONSTITUTION OF INDIA AND ETC.

¶137

¶138

IN W.P. NO.4244/2021

¶139

BETWEEN:

¶140

M/S BANGALORE MOTORS PRIVATE LIMITED VST VISTAS, NO.1, PALACE CROSS ROAD, BANGALORE - 560 020 (REPRESENTED BY MR V V SUJAY (DIRECTOR). ... PETITIONER

¶141

(BY SRI RAVI RAGHAVAN, ADVOCATE)

¶142

AND:

¶143

THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI.

¶144

THE STATE OF KARNATAKA

¶145

FINANCE SECRETARY, VIDHAN SOUDHA, BENGALURU - 560 001.

¶146

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI - 110 001.

¶147

THE GOODS AND SERVICES TAX COUNCIL 5^TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001.

¶148

IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5^TH FLOOR, TOWER II,

¶149

¶150

JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001.

¶151

THE NODAL OFFICER LGSTO-130, DVO - 01, YESHWANTHPUR, BANGALORE, KARNATAKA - 560 022.

¶152

THE NODAL OFFICER THE SUPERINTENDENT OF CENTRAL TAX AND 3 RANGE SHESHADRIPURAM

¶153

BANGALORE - 560 020.

¶154

THE JOINT COMMISSIONER OF CENTRAL TAX NORTH DIVISION - 03 BANGALORE NORTH COMMISSIONERATE BASAVESHWARA BUILDING CRESCENT ROAD

¶155

BANGALORE - 560 016.

¶156

THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH HMT BHAVAN, GANGANAGAR BANGALORE

¶157

KARNATAKA - 560 032.

¶158

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH HMT BHAVAN, GANGANAGAR BENGALURU - 560 032.

¶159

THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH HMT BHAVAN, GANGANAGAR BANGALORE KARNATAKA - 560 032 ... RESPONDENTS

¶160

(BY SRI. K. HEMA KUMAR, AGA FOR R2;

¶161

SRI VIKRAM HUILGOL, ADVOCATE FOR R3, R4,

¶162

R5, R7, R8, R9, R10 & R11)

¶163

¶164

¶165

IN W.P. NO.4247/2021

¶166

BETWEEN:

¶167

M/S. YOKOGAWA INDIA LTD. PLOT NO.96 ELECTRONIC CITY COMPLEX HOSUR ROAD BANGALORE-560 100 (REPRESENTED BY SHRI C P RAJESH) (HEAD LOGISTICS). ... PETITIONER (BY SRI. RAVI RAGHAVAN, ADVOCATE)

¶168

AND:

¶169

THE UNION OF INDIA

¶170

THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI.

¶171

THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN NORTH BLOCK NEW DELHI - 110 001.

¶172

IT GRIEVANCE REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL 5^TH FLOOR, TOWER II

¶173

¶174

JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001.

¶175

THE STATE OF KARNATAKA DEPARTMENT OF FINANCE SECRETARY VIDHANA SOUDHA, BANGALORE - 560 001 KARNATAKA

¶176

THE COMMISSIONER OF CENTRAL TAX, BANGALORE SOUTH, CR BUILDING, QUEEN'S ROAD, BANGALORE, KARNATAKA - 560 001.

¶177

THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX SOUTH DIVISION-8 KENDRIYA SADAN 7^TH FLOOR, A - WING KORAMANGALA BANGALORE - 560 034.

¶178

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-075, DVO-06 BANGALORE KARNATAKA - 560 058.

¶179

THE DEPUTY COMMISSIONER SD-8 DIVISION 7^TH FLOOR, A WING KENDRIYA SADAN KORAMANGALA BANGALORE - 560 034. ... RESPONDENTS

¶180

(BY SRI VIKRAM HUILGOL, ADVOCATE FOR R1, R2 AND R5; SMT. M.R. VANAJA, ADVOCATE FOR R4, R6 AND R8)

¶181

¶182

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE LETTER DATED 28.02.2020 ISSUED BY THE R-8 ENCLOSED AT ANNEXURE-A, AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(g) OF THE CONSTITUTION OF INDIA HOLD THAT THE TIME LIMIT PROVIDED RULE 117(1) OF THE CGST RULES IS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA AND ETC.

¶183

IN W.P. NO.4489/2021

¶184

BETWEEN:

¶185

SRI. POLYA RAMESH AGED ABOUT 62 YEARS, S/O LATE SRI P. GANAPATHI BHAT, PROPRIETOR OF M/S CAP WELL, NO.11, KHATA NO.16/7, KACHOHALLI INDUSTRIAL AREA, BYLAKONNENAHALLI VILLAGE, DASANAPURA HOBLI, BENGALURU - 562 123. ... PETITIONER

¶186

(BY SRI THIRUMALESH M., ADVOCATE)

¶187

AND:

¶188

ASST. COMMISSIONER OF CENTRAL TAX SUPERINTENDANT RANGE, CNWD-3, BENGALURU, 2^ND FLOOR, SOUTH WING, BMTC BUILDING, SHIVAJI NAGAR, BENGALURU - 560 051.

¶189

COMMISSIONER OF CENTRAL TAX BENGALURU NORTH WEST COMMISSIONERATE 2^ND FLOOR, SOURTH WING, BMTC BUILDING,

SHIVAJI NAGAR,

BENGALURU - 560 051.

... RESPONDENTS

(BY SRI AMITH DESHPANDE, ADVOCATE FOR R1 & R2)

¶195

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ALLOW THE WRIT PETITION AND DECLARE THAT DENIAL OF CARRY FORWARD OF INPUT TAX CREDIT ACCUMULATED UNDER THE ERSTWHILE CENTRAL EXCISE ACT, 1944 AND SERVICE TAX ACT (FINANCE ACT, 1994) PAID ON THE PURCHASE OF GOODS AND SERVICES, FOR SET OFF AGAINST LIABILITY UNDER CGST ACT, 2017 FOR NOT HAVING FILED FORM GST TRAN-1, IS IN VIOLATION OF THE PROVISIONS OF CGST ACT, 2017, ILLEGAL, CONFISCATORY AND IN VIOLATION OF THE CONSTITUTION OF INDIA AND ETC.

¶196

IN W.P. NO.5004/2020

¶197

BETWEEN:

¶198

M/S AT AND S INDIA PVT LIMITED 12A, INDUSTRIAL AREA NANJANGUD, MYSORE - 571 301 (REPRESENTED BY SHRI MANJUNATHA K.) (MANAGER - INDIRECT TAXATION) ... PETITIONER

¶199

(BY SRI RAVI RAGHAVAN, ADVOCATE)

¶200

AND:

¶201

THE UNION OF INDIA

¶202

THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE 128-A/NORTH BLOCK

¶203

NEW DELHI.

¶204

THE IT GRIEVANCE REDRESSAL COMMITTEE

¶205

¶206

THE GOODS AND SERVICE TAX COUNCIL 5^TH FLOOR, TOWER-II JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DLEHI - 110 001

¶207

STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA

¶208

BANGALORE - 560 001.

¶209

THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, VINAYA MARGA, SIDDHARTHA NAGAR,

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MYSORE - 570 011.

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THE ADDITIONAL COMMISSIONER OF CENTRAL TAX VINAYA MARGA, SIDDHARTHA NAGAR MYSORE - 570 011.

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX RURAL DIVISION, VINAYA MARGA, SIDDHARTHA NAGAR

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MYSORE - 570 011. ... RESPONDENTS

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(BY SRI C. SHASHIKANTHA, CGC FOR R1;

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SRI K. HEMA KUMAR, AGA FOR R3;

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SRI VIKRAM HUILGOL, ADVOCATE FOR R2, R4, R5 & R6)

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THIS WRIT PETITION IS FILED UNDER SECTION 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER DATED 31.01.2020 ISSUED BY THE R-4 ENCLOSED AS ANNEXURE-A, AS ILLEGAL, ARBITRARY AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(g) OF THE CONSTITUTION OF INDIA AND ETC.

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¶219

IN W.P. NO.5055/2020

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BETWEEN:

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ATRIA CONVERGENCE TECHNOLOGIES LIMITED 2^ND & 3^RD FLOOR INDIAN EXPRESS BUILDING QUEEN'S ROAD, BENGALURU KARNATAKA - 560 001 REPRESENTED THROUGH ITS AUTHORIZED SIGNATORY MR. SRINIVAS CHINTADA VICE PRESIDENT (FINANCE) S/O VENKAT LAXMI NARAYAN CHINTADA AGE - 51 YEARS R/O - NO.1, 3^RD FLOOR INDIAN EXPRESS BUILDING QUEEN'S ROAD BENGALURU - 560 001. ... PETITIONER (BY SRI MOHAMMED SHAKEEB M. MULLA, ADVOCATE)

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AND:

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UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK NEW DELHI - 110 001.

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THE GST COUNCIL THROUGH CHAIRPERSON 5^TH FLOOR, TOWER I JEEVAN BHARTI BUILDING JANPATH ROAD CONNAUGHT PLACE NEW DELHI - 110 001.

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GOODS AND SERVICES TAX NETWORK THROUGH CHAIRMAN, EAST WING, 4^TH FLOOR, WORLD MARK - 1 AEROCITY, NEW DELHI - 110 037.

¶226

¶227

COMMISSIONER

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GST (JURISDICTIONAL) COMMISSIONOER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA LAIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA - 560 009.

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THE ASSISTANT COMMISISONER OF COMMERCIAL TAXES LGST - 140 ADICHUNCHANAGIRI BUILDING VIJAYANAGAR, BENGALURU - 560 040.

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PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX BENGALURU WEST COMMISSIONERATE DIVISION II, 1^ST FLOOR, BMTC COMPLEX BANASHANKARI BENGALURU - 560 070. ... RESPONDENTS

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(BY SRI K. HEMA KUMAR, AGA FOR R1 TO R5; SRI JEEVAN J. NEERALGI, ADVOCATE FOR R6)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS ALLOW THE PETITIONER TO AVAIL TRANSITIONAL CREDIT OF RS.3,24,94,474/BY EITHER UPDATING THE ELECTRONIC CREDIT LEDGER AT THE BACK END OR ACCEPTING THE DETAILS OF TRANSITIONAL CREDIT ELECTRONICALLY/MANUALLY SUBMITTED BY THE PETITIONER AND UPDATING THE ELECTRONIC CREDIT LEDGER AT THE BACKEND AND ETC.

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IN W.P. NO.608/2021

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BETWEEN:

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M/S. RSP DESIGN CONSULTANTS (INDIA) PVT LTD 30, RSP HOUSE, MUSEUM ROAD BENGALURU - 560 001 (REPRESENTED BY

¶236

¶237

SRI MR. PRAKASH RAMACHANDRAN GENERAL MANAGER OF M/S RSP DESIGN CONSULTANTS (INDIA) PVT LTD AGED ABOUT 51 YEARS S/O LATE RAMACHANDRA IYER. ... PETITIONER

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(BY SRI V. RAGHURAMAN, ADVOCATE)

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AND:

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COMMISSIONER OF CENTRAL TAXES BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, GROUND FLOOR BELLARY ROAD

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BANGALORE - 560 032.

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ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-2, GST OFFICE CENTRAL ROAD

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BENGALURU - 560 009.

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PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN BELLARY ROAD

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BENGALURU - 560 095.

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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (REPRESENTED BY SECRETARY) R.NO.227-B, DEPARTMENT OF REVENUE NORTH BLOCK, NEW DELHI - 110 001.

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UNION OF INDIA MINISTRY OF FINANCE REPRESENTED BY SECRETARY NORTH BLOCK NEW DELHI - 110 001. ... RESPONDENTS

¶248

(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R4)

¶249

¶250

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PROVISIONS OF RULE 117(1A) OF THE CGST RUES, 2017, ENCLOSED AS (ANNEXURE-A) AS BEING ARBITRARY AND DISCRIMINATORY AND THEREFORE, VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION AND ETC.

¶251

IN W.P. NO.8051/2020

¶252

BETWEEN:

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M/S CENTRE FOR SPORTS EXCELLENCE PVT. LTD. HAVING ITS REGD. OFFICE AT SURVEY NO.336 BETTAHALSUR VILLAGE BANGALORE NORTH BANGALORE - 562 157.

¶254

REPRESENTED BY IT'S DIRECTOR SHRI VIVEK KUMAR S/O SHRI DINESH KUMAR AGED ABOUT 50 YERAS RESIDING AT NO.21 17^TH CROSS ROAD MALLESHWARAM BANGALORE - 560 003. ... PETITIONER

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(BY SRI M M ASHOKA, ADVOCATE)

¶256

AND:

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THE UNION OF INDIA

¶258

THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A/NORTH BLOCK NEW DELHI - 110 001.

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THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

¶260

¶261

THROUGH ITS CHIRMAN NORTH BLOCK, NEW DELHI - 110 001.

¶262

THE GOODS AND SERVICE TAX COUNCIL FIFTH FLOOR, TOWER II JEEWAN BHARTI BUILDING JANAPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001.

¶263

THE STATE OF KARNATAKA THROUGH ITS GOVERNMENT PLEADER HIGH COURT OF KARNATAKA BANGALORE - 560 001.

¶264

THE COMMISSIONER OF CENTRAL TAX BANGALORE NORTH, HMT BHAVAN BANGALORE - 560 032.

¶265

THE NODAL OFFICER VANIJYA THERIGE KARYALAYA-1 1^ST MAIN ROAD, GANDHINAGAR BANGALORE - 560 009.

¶266

NODAL OFFICERS CENTRAL TAX, C R BUILDING QUEENS ROAD BANGALORE - 560 001. ... RESPONDENTS

¶267

(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 TO R3, R6 AND R7; SRI K. HEMA KUMAR, AGA FOR R4; R5 - NOTICE NOT ORDERED)

¶268

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE DIRECTION DECLARING RULE 117(1) OF THE CGST RULES PROVIDING TIME LIMIT FOR FILING TRAN-1 AS ULTRA VIRES, CONTRARY AND IN VIOLATION TO SECTION 140 AND 174 OF THE CGST ACT 2017 AND ETC.

¶269

THESE WRIT PETITIONS COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

¶270

¶271

ORDER

¶272

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.

¶273

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.

¶274

¶275

It is further pointed out that the order dated 19.11.2019 was taken up in Writ Appeal No.18/2020 and connected writ appeals and said appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single Judge dated 19.11.2019.

¶276

The learned counsel for the revenue does not dispute the said position.

¶277

In light of the aforesaid submissions, the present writ petitions will have to be allowed in terms of this Court's order dated 19.11.2019 passed in the case of Asiad Paints Limited (supra) .

¶278

However, it is noticed that despite submission on

¶279

both sides that the division bench has upheld the order of learned single judge, though result is evidenced from the web site, copy of the judgment in Writ Appeal No.18/2020 and connected appeals has not yet been released, it would be appropriate to dispose of the present writ petitions in

¶280

¶281

terms of the order dated 19.11.2019 passed by the learned

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Single Judge of the Co-ordinate bench.

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