Shajan Abraham vs. Union Of INDIA
Held
The Court directed the petitioner to apply to the Nodal Officer (ninth respondent) to facilitate the uploading of FORM GST TRAN-1, irrespective of the time limit. The Nodal Officer was instructed to consider the issue and enable the petitioner to take credit of input tax if uploading was not possible due to reasons not attributable to the petitioner.
Facts
The petitioner, a registered dealer migrated to GST, failed to upload FORM GST TRAN-1 within the stipulated time due to a system error. He sought to claim input tax credit available at the time of migration.
Key Issues
Whether a taxpayer who failed to upload FORM GST TRAN-1 due to technical glitches should be allowed to claim input tax credit.
Sections Cited
FORM GST TRAN-1
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 06TH DAY OF DECEMBER 2018 / 15TH AGRAHAYANA, 1940 WP(C).No. 36812 of 2018 PETITIONER/S: SHAJAN ABRAHAM, AGED 57 YEARS PROPRIETOR, THAYILLAM PAINTS, TC 2/403-3, THAYILLAM SHOPPING COMPLEX, ULLOOR, THIRUVANANTHAPURAM 695011. BY ADVS. SRI.R.JAIKRISHNA SRI.P.RAHUL RESPONDENT/S: 1 UNION OF INDIA THROUGH ITS SECRETARY(REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2 THE PRINCIPAL SECRETARY FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P.ESTATE, NEW DELHI - 110 002. 3 GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 4 GOODS AND SERVICES TAX NETWORK THROUGH ITS CHAIRMAN, EAST WING, 401 FLOOR, WORLD MARK-AEROCITY, NEW DELHI - 110 037. -2- W.P.(C). No. 36812 of 2018 5 THE COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002. 6 DEPUTY COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 002. 7 COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE,
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