Dinda Antes vs. The Commissioner Of Commercial Taxes

WP(C)/36026/2018HC KeralaGSTCNR KLHC01083175201821 November 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU6 pages

For Petitioner: SRI.SOJAN JAMES, SHRI.SIVANKUTTY S

AI SummaryAllowed

Held

The Court directed the petitioner to apply to the Nodal Officer for resolution of the technical glitch. The Nodal Officer is to facilitate the uploading of FORM GST TRAN-1 without reference to the time-frame and enable the petitioner to claim input tax credit if uploading is not possible due to reasons not attributable to the petitioner.

Facts

The petitioner, a migrated dealer to GST, failed to upload FORM GST TRAN-1 within the stipulated time due to alleged system errors. This prevented them from claiming input tax credit available at the time of migration.

Key Issues

Whether the petitioner should be allowed to upload FORM GST TRAN-1 beyond the stipulated time due to technical glitches and claim input tax credit.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 21ST DAY OF NOVEMBER 2018 / 30TH KARTHIKA, 1940 WP(C).No. 36026 of 2018 PETITIONER: DINDA ANTES, AGED 40 YEARS W/O ANTES,PROPRIETRESS POOTHOKARAN AUTO SERVICE ROUND NORTH,TRICHUR BY ADVS. SRI.SOJAN JAMES SHRI.SIVANKUTTY S. RESPONDENTS: 1 THE COMMISSIONER OF COMMERCIAL TAXES KERALA STATE GST DEPARTMENT,TAX TOWER,KARAMANA,THIRUVANANTHAPURAM 695002 2 THE DEPUTY COMMISSIONER KERALA STATE G S T DEPARTMENT, TRICHUR. 3 THE STATE TAX OFFICER 3RD CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TRICHUR. 4 THE GOODS AND SERVICES TAX NETWORK PVT. LTD EAST WING, 4TH FLOOR, WORLD MNARK-1, AEROCITY NEW DELHI-110037, REPRESENTED BY ITS MANAGING DIRECTOR. 5 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR TOWER-II, JEEVAN BHARATHI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. WP(C).No. 36026 of 2018 2 ADDL.R6 THE NODAL OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER COMMERCIAL TAXES, TAX TOWERS, KARAMANA P.O.,

DATED 21/11/2018 IN IA.01/2018) BY ADV. SRI.P.R.SREEJIT

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.