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.