2021 (3) TMI 1078

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....rough Its Revenue Secretary, Department Of Revenue, Ministry Of Finance, The Central Board Of Indirect Taxes And Customs, The Goods And Services Tax Council, New Delhi The Commissioner Of Commercial Taxes, The Nodal Officer/Principal Chief Commissioner Of Central Tax,<br>GST<br>2021 (3) TMI 1078 - KARNATAKA HIGH COURT - TMI<br>KARNATAKA HIGH COURT - HC<br>Dated:- 10-3-2021<br>WRIT PETITION NO. 424....

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....ersus The Union Of India, Through Its Revenue Secretary, Department Of Revenue, Ministry Of Finance, The Central Board Of Indirect Taxes And Customs, The Goods And Services Tax Council, New Delhi The Commissioner Of Commercial Taxes, The Nodal Officer/Principal Chief Commissioner Of Central Tax, PETITIONER (BY SRI G. SHIVADASS, SENIOR ADVOCATE FOR SRI PRASHANTH S. SHIVADASS, ADVOCATE) BY SRI RAGH....

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....ctronically or manually, extending the time limit prescribed under rule 117 of CGST Rules read with Section 140 of CGST Act, 2017 in order to carry forward the unutilized credit of duty to the common portal under the Finance Act, 1994/Karnataka Value Added Tax Act, 2003. 2. Learned counsel appearing for the petitioners submit that this court in the case of Asiad Paints Limited v. Union of India r....