2021 (2) TMI 618

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....21 (2) TMI 618 - KARNATAKA HIGH COURT - 2021 (48) G.S.T.L. 234 (Kar.)<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-2-2021<br>WRIT PETITION NO. 223539 OF 2020 (T-RES) - -<br>GST<br>HON'BLE MR. JUSTICE SURAJ GOVINDARAJ PETITIONER (BY SRI.RAGHAVENDRA B. HANJER, ADVOCATE) RESPONDENTS (BY SRI.SUDHIRSINGH R. VIJAPUR, ASGI FOR R1 & R2 SMT.ARCHANA P. TIWARI, AGA, FOR R3....

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....into force of the GST Act on 01.07.2017, the petitioner was not required to make payment of any tax on the sale of the vehicles as central excise or otherwise. The same being made by the manufacturers. However, on coming into force of the GST Act, there is component of tax which is required to be make payment by the petitioner. Since there was certain stock which was available with the petitioner,....

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....icate has been issued by the manufacturer. Once the said certificate has been issued, the petitioner would be entitled to claim input tax credit in relation thereto. It appears that only on account of web portal of respondents not having provided or facilitated for uploading, the petitioner not availed the said input tax credit. 8. In view thereof, a mandamus is issued directing the respondents....