2019 (12) TMI 781 - HC - GST

Prayer for reopening of portal for filing of GST TRAN-01 - transitional credit - HELD THAT - In view of the order passed by this Court in 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 , whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons under the GST Act, 2017 by 31.12.2019. Thus, the petitioner is entitled to avail the said extended period. Petition disposed off.

Summary

The Karnataka High Court directed the respondents to re-open the GST common portal for filing GST TRAN-01 to avail eligible credit in the electronic credit ledger. The petitioner was granted an extended period until 31.12.2019 to file/revise the TRAN-1 as per the court order in W.P.No.33290/2019.