Shri Shakti Technologies Versus Union of India and Others
GST
2018 (10) TMI 1618 – KARNATAKA HIGH COURT – TMI
KARNATAKA HIGH COURT – HC
Dated:- 22-10-2018
WRIT PETITION No. 14394/2018 (T-RES)
GST
Dr. VINEET KOTHARI J.
Mr. K. Mallaha Rao, Adv. for Petitioner
Mr. K.M. Shivayogiswamy, Adv. for R1, R3, R4 & R5
Mr. Vikram A. Huilgol, HCGP for R2
ORDER
1. The learned counsels at the Bar submitted that the controversy in hand is covered by a decision of this Court in the case of Mountain Valley Springs India Pvt. Ltd. Vs. Assistant Commissioner of Goods and Services Tax, Commercial Taxes and others) in Writ Petition No.32774/2018 (T-RES) decided on 24/09/2018 in which this Court has held as under:-
“ORDER
1. In respons
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rther to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018.
(2) They shall come 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
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at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before 31.03.2019, and therefore, to this extent the relief prayed for in this writ petition stands granted by the GST Department extending the period for submitting the declaration upto 31.03.2019.
3. In view of the said Notification, the present writ petition is disposed of as infructuous, with a liberty and direction to the petitioner-assessee to upload the said FORM GST TRAN-1 and FORM GST TRAN-2 on the official website of the GST Council on or before 31.03.2019, in accordance with law.
2. In view of the submission made by the learned counsels and on perusal of the Order passed by this Court, the present writ petition is disposed of in the same
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