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Case Law Details

Case Name : Yokogawa India Ltd Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No.15854/2019
Date of Judgement/Order : 25/04/2019
Related Assessment Year :
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Yokogawa India Ltd Vs Union of India (Karnataka High Court)

Facts

Assailing the communication dated 22.03.2019 issued by the respondent No.6, Petitioner inter alia seeks a direction to the respondents to enable them to revise their Form GST TRAN-1 in order to transit the amount of Rs.4,31,32,066/- in the Electronic Credit Ledger in terms of the provisions of Section 140 of the CGST Act, 2017 r/w rule 117/120A of the CGST Rules, 2017.

The Hon’ble High Court held as under-

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