2019 (12) TMI 1492 - HC - GST

Rejection of Transitional credit available on the stock of goods - rejected on the ground that the tax payer had no technical glitches in filing TRAN-1 as per the system logs - HELD THAT - The issue involved herein is no more res integra in view of the order of this Court M/S ASIAD PAINTS LIMITED VERTIV ENERGY PVT. LTD. M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS. VERSUS UNION OF INDIA GOODS AND SERVICE TAX NETWORK THE COMMISSIONER OF COMMERCIAL TAXES (GST) THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES 2019 (12) TMI 464 - KARNATAKA HIGH COURT and connected matters whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Act 2017 by 31.12.2019. Hence the petitioner is entitled to avail the extended period for filing/revising of TRAN-01. Petition allowed.

Summary

The Karnataka High Court allowed the petitioner's challenge against the communication rejecting their request for transitional credit. The Court referred to a previous order extending the period for filing/revising TRAN-1 under the Central Goods and Services Act, 2017, and granted the petitioner the benefit of the extended period.