Mountain Valley Springs India Pvt. Ltd., Versus Assistant Commissioner Of Goods and Service Tax, Bengaluru, and Others
GST
2018 (10) TMI 198 – KARNATAKA HIGH COURT – [2019] 64 G S.T.R. 268 (Kar)
KARNATAKA HIGH COURT – HC
Dated:- 24-9-2018
WRIT PETITION NO. 32774 OF 2018 (T-RES)
GST
Dr. VINEET KOTHARI J.
Mrs. Suja Surendran, Advocate for Mrs. Kavitha.N, Advocate for Petitioner.
Mr. T.K. Vedamurthy, AGA for R1 & R2 Mr. Jeevan. J. Neeralgi, Advocate for R3, R4, R5, R6 & R7 Mr. C. Shashikantha, ASG for R8.
ORDER
1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr. Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Ce
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e into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-cla
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