P.R. Mani Electronics v. Union of India And Ors.

80 GSTR 389High Court2020#18303 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2021.

Judgments citing P.R. Mani Electronics v. Union of India And Ors.

Union of India vs. M/S Escon Gensets Private Limited

WA/23/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

…of the Rules was a mandatory one and the same could not have been extended by entertaining any belated revised declaration in Form TRAN-1. 13. It was also submitted that the Madras High Court in P.R. Mani Electronics v. Union of India And Ors., [(2020) 80 GSTR 389 (Madras)], (P.R.Mani Electronics), had not concurred with the view of the Delhi High Court in SKH Sheet Metals Components vs. Union Of India & Others, [2020 (38) GSTL 592 (Delhi)] (SKH Sheet Metal Components), and it held that the time period prescribed for filing of transitional 46 declaration forms under Rule 117 as mandatory and…

Union of India vs. M/S Hp Pps Services India Private Ltd

WA/104/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

…of the Rules was a mandatory one and the same could not have been extended by entertaining any belated revised declaration in Form TRAN-1. 13. It was also submitted that the Madras High Court in P.R. Mani Electronics v. Union of India And Ors., [(2020) 80 GSTR 389 (Madras)], (P.R.Mani Electronics), had not concurred with the view of the Delhi High Court in SKH Sheet Metals Components vs. Union Of India & Others, [2020 (38) GSTL 592 (Delhi)] (SKH Sheet Metal Components), and it held that the time period prescribed for filing of transitional 46 declaration forms under Rule 117 as mandatory and…

Union of India vs. M/S Orchestrate Systems

WA/51/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

…of the Rules was a mandatory one and the same could not have been extended by entertaining any belated revised declaration in Form TRAN-1. 13. It was also submitted that the Madras High Court in P.R. Mani Electronics v. Union of India And Ors., [(2020) 80 GSTR 389 (Madras)], (P.R.Mani Electronics), had not concurred with the view of the Delhi High Court in SKH Sheet Metals Components vs. Union Of India & Others, [2020 (38) GSTL 592 (Delhi)] (SKH Sheet Metal Components), and it held that the time period prescribed for filing of transitional 46 declaration forms under Rule 117 as mandatory and…

Union of India vs. M/S Vertive Energy Private Limited

WA/27/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

…of the Rules was a mandatory one and the same could not have been extended by entertaining any belated revised declaration in Form TRAN-1. 13. It was also submitted that the Madras High Court in P.R. Mani Electronics v. Union of India And Ors., [(2020) 80 GSTR 389 (Madras)], (P.R.Mani Electronics), had not concurred with the view of the Delhi High Court in SKH Sheet Metals Components vs. Union Of India & Others, [2020 (38) GSTL 592 (Delhi)] (SKH Sheet Metal Components), and it held that the time period prescribed for filing of transitional 46 declaration forms under Rule 117 as mandatory and…

Union of India vs. M/S P S Bhat Brother

WA/208/2020HC Karnataka23 Feb 2021

Bench: B.V.NAGARATHNA,M G UMA

Section 4

…of the Rules was a mandatory one and the same could not have been extended by entertaining any belated revised declaration in Form TRAN-1. 13. It was also submitted that the Madras High Court in P.R. Mani Electronics v. Union of India And Ors., [(2020) 80 GSTR 389 (Madras)], (P.R.Mani Electronics), had not concurred with the view of the Delhi High Court in SKH Sheet Metals Components vs. Union Of India & Others, [2020 (38) GSTL 592 (Delhi)] (SKH Sheet Metal Components), and it held that the time period prescribed for filing of transitional 46 declaration forms under Rule 117 as mandatory and…

P.R. Mani Electronics v. Union of India And Ors. (80 GSTR 389) — Cited in 5 Judgments | BharatTax