2019 Taxo.online 869

WRIT PETITION No.51870/2019 (T – RES)

M/s ORCHESTRATE SYSTEMS PRIVATE LIMITED

UNION OF INDIA AND OTHERS

2019

GST

S. Sujatha, Justice

In favour of assessee

High Court

Karnataka

Represented By : –

Petitioner : – Sri Atul Krishna Rao Alur

Respondent : – Sri Jeevan J Neeralgi

This writ petition is filed under Articles 226 and 227 of the Constitution of India, praying to direct the respondents to recpen the GST common portal for filing GST Tran-01 in: order to avail the eligible credit in the electronic credit ledger of petitioner and etc. This petition coming on for preliminary hearing this day, the Court made the following:-

ORDER

Learned counsel, Sri Jeevan J Neeralgi, accepts notice for the respondents.

2. In the instant writ petition, the petitioner has prayed for the following reliefs:

i) Issue a writ of mandamus direction in the nature of mandamus directing the respondents to reopen the GST common portal of filing GST Tran-01 in order to avail the eligible credit in the electronic credit ledger of petitioner.

ii) Issue writ of mandamus or writ in the nature of mandamus directing the Resp-5 to consider the representation dated 6.3.2019 at Annexure-A insofar as tie petitioner is concerned;

ii) Issue writ of mandamus or writ in the nature of mandamus directing the respondents to accept the manual/hard copy of the GST Tren-01. iv) Issue writ of mandamus or writ in the nature of mandamus directing the respondents to credit the transactional credit to petitioners electronic cash ledger.

The issue involved herein is no more res integra in view of the order of this Court dated 19.11.2019 in W.P.No.33290/2019 and connected matters, whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons under the Central Goods and Services Act, 2017 by 31.12.2019. Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-1 aforesaid.

Writ petition stands disposed of accordingly.