2020 (1) TMI 175 - HC - GST

Reopening of GST portal for uploading the GST TRAN-1 - benefit of extended period for filing/revising Form GST TRAN-1 - HELD THAT - The issue involved herein is no more res integra in view of the order of 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 Form GST TRAN-1 by the registered persons by 31.12.2019 - Hence the petitioner is entitled to avail the extended period for filing/revising Form GST TRAN-1 as aforesaid. Petition disposed off.

Summary

The petitioner sought direction to re-open GST portal for uploading GST TRAN-1 to take credit. Court extended period to file/revise Form GST TRAN-1 until 31.12.2019. Petitioner entitled to avail extended period. Writ petition disposed of accordingly.