2021 (10) TMI 800 - HC - GST

Maintainability of appeal - filing of TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - HELD THAT - The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE, THE IT GRIEVANCE REDRESS COMMITTEE THE GST COUNCIL, THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, MYSORE, THE ADDITIONAL COMMISSIONER OF CENTRAL TAX MYSORE, THE ASSISTANT COMMISSIONER OF CENTRAL TAX VERSUS M/S. AT AND S INDIA PVT. LTD., STATE OF KARNATAKA 2021 (5) TMI 363 - KARNATAKA HIGH COURT where it was held that while dismissing the present writ appeal, 30 days time is granted to the assessees to submit their GST TRAN-1 from today. Like cases should be decided alike, being the operational norm, there is no reason for this court to deny the relief to the petitioner who is similarly circumstanced qua the respondent in the subject Writ Appeal - petition allowed in part.

Summary

The High Court of Karnataka directed the respondents to allow the petitioner to file/revise TRAN-1 within 30 days, similar to a previous case. The Writ Petition succeeded in part.