In all these writ petitions, the petitioners are registered dealers under the Central Goods and Services Tax Act, 2017 [‘CGST Act, 2017’ for brevity] and are seeking a direction to the respondents to permit them to file TRAN-1 statutory form either electronically or manually or 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 case of Asiad Paints Limited v. Union of India reported in 2020 (34) G.S.T.L. 50 (Kar.) has allowed the petitions involving the same questions and that therefore, the present petitions are also to be allowed in terms of the directions passed in the above mentioned writ petitions.  

3. It is further pointed out that the order dated 19.11.2019 was taken up in Writ Appeal No.18/2020 and connected writ appeals and said appeals have been dismissed vide judgment dated 23.02.2021 affirming the order of learned Single Judge dated 19.11.2019.

4. The learned counsel for the revenue does not dispute the said position.

5. In light of the aforesaid submissions, the present writ petitions will have to be allowed in terms of this Court’s order dated 19.11.2019 passed in the case of Asiad Paints 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 19.11.2019 passed by the learned Single Judge of the Co-ordinate bench.

7. Accordingly, the writ petitions are allowed directing the respondents to permit the petitioners to file/revise, the TRAN-1 either electronically or manually on or before 31.03.2021.

8. However, the respondents are at liberty to verify the genuineness on the merits of the claim of the petitioners in accordance with law.