HC dismissed writ appeal against order of Single Judge allowing assessee to file revised Form GST TRAN-1 manually
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Case details: Union of India v. AT & S India (P.) Ltd. - [2021] 129 taxmann.com 56 (Karnataka)
Judiciary and Counsel Details
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- Satish Chandra Sharma and S. Vishwajith Shetty, JJ.
- Smt. M.R. Vanaja, Adv. for the Appellant.
- Hemant Kumar, AGA for the Respondent.
Facts of the Case
The assessee had challenged order passed by Principal Commissioner of Central GST and Central Excise whereby its request to direct concerned authorities to permit him to file revised Form GST TRAN-1 manually or otherwise to carry forward credit along with interest was rejected. The learned Single Judge held that assessee must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31-12-2020. The Union of India filed writ appeal against the order.
High Court Held
The Honorable High Court observed that the learned single Judge came to the conclusion that the assessees must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31-12-2020. The Division Bench of this Court has already dismissed several writ appeals filed against the orders of the learned single Judge in similar cases as the object and purpose is to give the benefit of CENVAT credit earned under the erstwhile tax regime. Therefore, the writ appeals preferred by the Union of India have been dismissed.
Case Review
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- AT & S India (P.) Ltd. v. Union of India [W.P. No. 5004 of 2020, dated 10-3-2020] affirmed.
List of Cases referred to
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- AT & S India (P.) Ltd. v. Union of India [W.P. No. 5004 of 2020, dated 10-3-2020] (para 1).
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