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 (Judgement / Order / Decisions)<br>Dated:- 1....

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....e For Sports Excellence Pvt. Ltd. Versus 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 PRASHANT....

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....for revising the form submitted earlier electronically 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 cas....

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....aints Limited (supra). 6. However, it is noticed that despite submission on both sides that the division bench has upheld the order of learned single judge, though result is evidenced from the web site, copy of the judgment in Writ Appeal No.18/2020 and connected appeals has not yet been released, it would be appropriate to dispose of the present writ petitions in terms of the order dated 19.11....