2020 (3) TMI 62 - HC - GST

Permission to file the returns in GSTR 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 High Court of Karnataka granted a petitioner's request to file returns in GSTR TRAN-1, citing a previous court order extending the deadline to 31.12.2019 for registered persons. The writ petition was disposed of accordingly.