Partly allowed

M/S Adarsha Control and Automation Pvt. Ltd. v. Union of India

Karnataka HC8 Sept 2021WP/8212/2021

Case brief

AI extract

What is this about?

In this Writ Petition, the petitioner sought a directive to accept their manually filed GST TRAN-1 for transitional relief. The High Court of Karnataka directed the Nodal Officer to take the record on file and consider the claim by 10.10.2021, reserving other reliefs.

What did the court decide?

Directed Respondent No.4 to take Form GST TRAN-1 filed vide Annexure-R on record and consider it on or before 10.10.2021.

M/S Adarsha Control and Automation Pvt. Ltd. Vs Union… — GST and Indirect Tax | Karnataka HC (2021)

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8^TH DAY OF SEPTEMBER 2021

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BEFORE

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

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WRIT PETITION No.8212/2021 (T-RES)

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Between:

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M/s. Adarsha Control and Automation Pvt. Ltd., A Company registered under the Indian Companies Act, Having its registered office at # A-274, 6^th Main, 2^nd Stage, Peenya Industrial Area, Bangalore - 560 058, Represented by its Director Sri Umashankar V., S/o Veeranna Aged about 56 years. … Petitioner

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(By Sri Sandeep Huilgol, Advocate)

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And:

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Union of India,

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Ministry of Finance, Department of Revenue, Through its Secretary (Revenue), North Block, New Delhi - 110 001.

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Goods and Service Tax Network Through its Chairman, East Wing, 4^th Floor, World Mark-1, Aerocity, New Delhi - 110 037.

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State of Karnataka Department of Finance (GST Wing), Represented by its Secretary, Vidhana Soudha, Bangalore - 560 001.

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The Nodal Officer/ Principal Chief Commissioner of Central Tax, Central Goods and Service Taxes, Bengaluru Zone, Kendreeya Sadana, Koramangala, Bengaluru - 560 034.

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The Assistant Commissioner of Commercial Taxes, LGSTO-75, DGSTO-6, B Block, KIADB Building, 14^th Cross, Peenya Industrial Area, Bangalore - 560 058.

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The Deputy Commissioner of Commercial Taxes (Audit-6.8), DVO-6, KIADB Building, 14^th Cross, Peenya Industrial Area, Bangalore - 560 058.

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The Assistant Commissioner of Central Tax North West Division-1, North West Commissionerate, 2^nd Floor, TTMC Building, BMTC Complex, Shivajinagar, Bangalore - 560 051.

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The Goods and Service Tax Council, 5^th Floor, Tower II, Jeevan Bharathi Building, Janpath Road, Connaught Place, New Delhi - 110 001. … Respondents

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(By Sri Jeevan J. Neeralgi, Advocate for R2, R4, R7 & R8; Sri K. Hema Kumar, AGA for R3, Sri Madanan Pillai, CGC for R1)

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This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to issue a Writ of Mandamus or a direction in the nature of mandamus directing the Respondents to accept Form GST TRAN-1 filed manually vide Annexure-R claiming the transitional relief by petitioner and etc.

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This Writ Petition coming on for preliminary hearing in 'B' Group this day, the Court made the following:

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ORDER

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The petitioner has sought for issuance of a writ of mandamus to direct the respondents to accept GST TRAN-1 filed manually as per Annexure-R. The petitioner has also sought for setting aside of the communication dated 6.9.2019 at Annexure-L and also to set aside the communication dated 24.10.2019 at Annexure-K. However, it is submitted that, if prayer (i) is considered, the grievance of the petitioner would be redressed.

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Learned counsel appearing for the respondent submits that the issue has been considered and order has been passed by the Division Bench as well as the Co-ordinate Bench.

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Taking note of the order dated 10.03.2021 passed in Writ Petition No.4241/2021 (T-Res) and

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connected petitions, the respondent No.7 is directed to take on record GST TRAN-1 filed vide Annexure-R and to consider the same on or before 10.10.2021. However, the respondents are at liberty to verify the genuineness of merits of the claim of the petition, in accordance with law.

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The other reliefs sought for in this petition do not

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call for any adjudication. The contentions of petitioner as regards the other reliefs sought for, is kept open.

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Sd/JUDGE

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VGR

M/S Adarsha Control and Automation Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Adarsha Control and Automation Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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