2022 (8) TMI 1174

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.... "(a) To set aside the communication in ANNEXURE-A issued electronically by the Respondent -3; (b) To declare that the amendment effected to Section 140 of the Central Goods and services Tax Act, 2017, and the Karnataka Goods and Services Tax Act, 2017, by Section 128 of the Finance Act, 2020, is prospective in nature. (c) To issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other Writ, order or direction under Article 226 of the Constitution of India directing Respondent to enable the Petitioner to file a revised form GST TRAN-1 either on the common portal or manually to claim the balance of transitional credit of Rs. 8,75,860-00. (d) To issue a Writ of Mandamus or a Writ in the nature of ....

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....n addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the issue in controversy involved in the present petition is directly and squarely covered by the decision of the Hon'ble Division Bench this Court rendered in W.A.No.18/2020 & connected matters (Union of India vs. M/s. Asiad Paints Limited & Others) dated 23.02.2021. It is also pointed out that the said issue has been upheld and finally decided in favour of the assessee by the Apex Court also in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., & Others - SLA (C) Nos.32709-32710/2018 dated 22.07.2022. 4. The aforesaid order dated 22.07.2022 passed by the Apex Court re....