The Karnataka High Court directed the Good and Service Tax (GST) Authority to permit the filing of TRAN-1 either electronically or manually within 30 days.
The subject matter of the Writ Petition was substantially similar to the one treated by a Division Bench of the Court between Union of India Vs. M/s At AND S India Pvt. Ltd., disposed off on 1.4.2021 wherein while dismissing the present writ appeal, 30 days time is granted to the assesses to submit their GST TRAN-1.
The single bench of Justice Krishna S. Dixit held that respondents are directed to permit the petitioner to file/revise TRAN-1 either electronically or manually within a period of thirty days.
“Like cases should be decided alike, being the operational norm, there is no reason for this court to deny the relief to the petitioner who is similarly circumstanced qua the respondent in the subject Writ Appeal,” the court noted.
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