{"id":8050,"date":"2022-08-16T06:53:08","date_gmt":"2022-08-16T05:53:08","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8050"},"modified":"2022-08-16T07:53:20","modified_gmt":"2022-08-16T06:53:20","slug":"pursuant-to-the-decision-of-apex-court-petitioners-are-permitted-to-revise-correct-amend-tran-1-details-already-filed-between-01-09-2022-to-31-10-2022-karnataka-high-court","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/pursuant-to-the-decision-of-apex-court-petitioners-are-permitted-to-revise-correct-amend-tran-1-details-already-filed-between-01-09-2022-to-31-10-2022-karnataka-high-court\/","title":{"rendered":"Pursuant to the decision of Apex Court, petitioners are permitted to revise\/correct\/amend TRAN-1 details already filed between 01.09.2022 to 31.10.2022 &#8211; Karnataka High Court"},"content":{"rendered":"<p>Karnataka High Court has held that Pursuant to the decision of Apex  Court, petitioners are permitted to revise\/correct\/amend TRAN-1 details filed  by it with respondent between 01.09.2022 to 31.10.2022.<br \/>\n  1. Petitioner : <strong>ASHOKA BUILDCON LTD<\/strong> <\/p>\n<p>  2. Respondents : <\/p>\n<ul>\n<li> Union of  India<\/li>\n<li> The  State of Karnataka<\/li>\n<li> The Commissioner of  Central GST and Central Excise, Belagavi<\/li>\n<li>  The Deputy Commissioner, State Jurisdiction LVO 390, Belagavi<\/li>\n<li>  The Asstt. Commissioner, Range II, Office of the Commissioner of Central GST  and Central Excise, Belagavi<\/li>\n<li>  CBIC, New Delhi <\/li>\n<\/ul>\n<p>    3. Appeal Type\/ No. : WRIT PETITION  No.105963 of 2019<\/li>\n<\/ul>\n<p>4. CORAM : 1.  HON&#8217;BLE MR. JUSTICE M.I.ARUN \n<\/p>\n<p>5. Council For  Petitioners<\/p>\n<ul>\n<li>Mr Ravindra  M Vijayvargiya, Adv.<\/li>\n<li>    Mr K.S.Navin  Kumar, Adv.<\/li>\n<li>    Mr Shashank  S Hegde, Adv.<\/li>\n<\/ul>\n<p>6. Council For R-1<\/p>\n<ul>\n<li>Sri Shivaprabhu  Hiremath, Adv. for R-2<\/li>\n<li>    Sri  Jeevan J Neeralgi, Adv. For R-1, 3,5 AND 6\n  <\/li>\n<\/ul>\n<p>7. Date of  pronouncement : 29.07.2022 <\/p>\n<p><strong>8. Facts : <\/strong><br \/>\n  The Appellant<strong>, ASHOKA BUILDCON  LTD.,&nbsp;<\/strong>availed transitional credit through TRAN-1. The same was  uploaded on the web portal of Central Board of Indirect Tax and customs.  However, a mistake was committed while uploading the necessary details.&nbsp;<br \/>\n  The petitioner has sought to rectify  the same. However, in the meanwhile the filing under the web portal was closed  because of which the error could not be rectified. Hence, the instant writ  petition is filed.<\/p>\n<p><strong>9. Nature of Issue : <\/strong>Revision of TRAN-1<strong><u> <\/u><\/strong><\/p>\n<p><strong>10. Industry : <\/strong>Not industry specific<\/p>\n<p><strong>11. Order : <\/strong><br \/>\n  The High court observed  that&nbsp;similar matters were considered by the Hon&#8217;ble Apex Court in SLP  No.32709-32710\/2018 and connected matters and goods and service Tax Network  (GSTN) is directed to open common portal for filing concerned forms for  availing Transitional credit through TRAN-1 and TRA-2 for two months i.e.  w.e.f. 01.09.2022 to 31.10.2022. Petitioner pray for similar benefit be given  to it.<br \/>\n  Petitioner are permitted to  revise\/correct\/amend TRAN-1 details filed by it with respondent between  01.09.2022 to 31.10.2022 and the respondent authorities shall consider the said  revision\/correction\/amendment if any, in accordance with law.<\/p>\n<p><strong>12. In favour  of :<\/strong> Petitioner<\/p>\n<p><strong>13. Case Law  References : <\/strong>SLP No. 32709-32710\/2018  &#8211; SC <\/p>\n<p><strong>14. Relevant Act\/  Rules\/ Forms : <\/strong>Tran 1,<br \/>\n  Tran  2 <\/p>\n<p><strong>15. Database Citation<\/strong> : <strong><a href=\"https:\/\/klickongstworld.com\/uploads\/judgement\/high%20court\/1660625920.pdf\">HC-GW-90-2022-KT<\/a><\/strong> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/08\/karnataka-high-court.jpg<\/p>\n","protected":false},"author":1,"featured_media":8052,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8050"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8050"}],"version-history":[{"count":5,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8050\/revisions"}],"predecessor-version":[{"id":8057,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8050\/revisions\/8057"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8052"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}