2021 (10) TMI 1121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OF CENTRAL GOODS AND SERVICE TAX, BANGALORE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE COMMISSIONER OF CENTRAL TAX, NODAL OFFICERS, IT GRIEVANCE REDRESSAL COMMITTEE, THE JOINT COMMISSIONER OF CENTRAL TAX, THE PRINCIPAL COMMISSIONER OFCENTRAL TAX, THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, THE SUPERINTENDENT OF CENTRAL TAX, THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX, THE DEPUTY COMMISSIONER Versus ATRIA CONVERGENCE TECHNOLOGIES LIMITED, COMMISSIONER GST (JURISDICTIONAL), THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, M/S CENTRE FOR SPORTS EXCELLENCE PVT LTD, STATE OF KARNATAKA, THE NODAL OFFICER, M/S BANGALORE MOTORS PVT LTD, M/S NUANCE GROUP (INDIA) PVT. LTD., M/S SI GLOBAL PRIVATE LIMITED, M/S YOKOGAWA INDIA LIMI....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessees could have filed, either electronically or manual statutory forms on or before 31.12.2019. Further, the respondents have given the liberty to verify the genuineness of the merits of the case in accordance with law. 51. We have adverted to the background and the historical perspective and the manner in which Rule 117 of the Rules was worded initially and as to how with the passage of time, subsequent to 27.12.2017, amendments were made to the said Rule by extending the time for the purpose of submitting the declaration electronically in Form GST TRAN-1. Ultimately, insertion of sub-rule (1A) to Rule 117 with effect from 10.09.2018 was effected. Even thereafter, the sub-rule was amended not once, but thrice so as to ext....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the conclusion that the assessees herein must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or before 31.12.2020. We find that the reasoning of the learned single Judge and the relief granted would not call for any interference except to the extent of extending the time within which they would now have to file TRAN-1. The said time-frame has now expired even after successive extensions on 30.08.2020. Therefore, the respondents-assessees are permitted to file/revise TRAN-1 either electronically or manually on or before 31.03.2021. The revenue is at liberty t....