2021 (10) TMI 580 - KARNATAKA HIGH COURT - GST

Head Note / Extract:
Seeking direction to respondent to accept GST TRAN-1 filed manually - HELD THAT:- Taking note of the decision in M/S. SHRIPROP PROJECTS PRIVATE LIMITED, M/S. ASIAN FAB TEC LTD., M/S. STEEL AND STEELS, M/S. STEEL CENTRE, ALLIANCE BUILDWELL PROJECTS PVT. LTD., M/S. URS KARS SERVICE CENTRE PVT. LTD., M/S. VIDHATRI MOTORS PVT. LTD., M/S. SI GLOBAL PRIVATE LIMITED, M/S. NUANCE GROUP (INDIA) PVT. LTD., M/S. BANGALORE MOTORS PRIVATE LIMITED, M/S. YOKOGAWA INDIA LTD., SRI. POLYA RAMESH VERSUS THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GOODS AND SERVICES TAX COUNCIL, NEW DELHI THE COMMISSIONER OF COMMERCIAL TAXES, THE NODAL OFFICER/PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX [2021 (3) TMI 1078 - KARNATAKA HIGH COURT], the respondent No.7 is directed to take on record GST TRAN-1 filed vide Annexure-R and to consider the same on or before 10.10.2021. However, the respondents are at liberty to verify the genuineness of merits of the claim of the petition, in accordance with law. Petition disposed off.