Case Law Details
M/s. Kongovi Private Limited Vs. Union of India (Karnataka High Court)
The petitioner was aggrieved by the action of the Revenue in not permitting it to correct an error which occurred when filing Form GST TRAN-1, due to which the eligible credit under the earlier indirect tax law could not be transferred to the electronic credit ledger of the petitioner under the GST regime – The petitioner claimed to have filed both Form GST TRAN-1 and the revised Form GST TRAN-1 within the stipulated time – Hence the present writ petition.
High Court held that- In view of the aforesaid, even on the technical glitches arising out of the petitioner/assessees inadvertence requires to be addressed by the Nodal Officers appointed in terms of Circular instructions dated 03.04.2018 supra. The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. Hence, keeping open all the rights and contentions of the parties, it would be appropriate for this Court to direct the petitioner to approach the Nodal Officer appointed for the State of Karnataka in terms of circular dated 03.04.2018.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
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Unfortunately, TRAN-1 does not have provisions to allow entries in this case……nor does the rules provide for this peculiar situation……taxpayer should have taken credit in the return during the last regime itself….
2017-18 transporting charge & un reg.purchase revised charge has not filed, that amount has been filed march 2019. or other vise that amount has been included what methed please clear me