Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 25TH DAY OF MARCH 2024 / 5TH CHAITHRA, 1946 WP(C) NO. 2595 OF 2024 PETITIONER/S:
HABEEB RAHMAN, AGED 56 YEARS PROPRIETOR, SMILE COAT, XX/97 NEAR MARTHOMA CHURCH, KANGARAPPADI KALAMASSERY, PIN - 682021
BY ADVS.
LAL K.JOSEPH T.A.LUXY P.MURALEEDHARAN (THURAVOOR) SURESH SUKUMAR ANZIL SALIM SANJAY SELLEN
RESPONDENT/S:
1 STATE OF KERALA , REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE COMMISSIONER OF STATE TAX , SGST DEPARTMENT,TAX COMPLEX, KARAMANA,THIRUVANANTHAPURAM, PIN - 695002 3 GOVERNMENT OF INDIA, REPRESENTED BY SECRETARY,MINISTRY OF FINANCE,DEPARTMENT OF REVENUE ,CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ,GST POLICY WING,NEW DELHI, PIN - 110001
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4 THE STATE TAX OFFICER, 3 RD CIRCLE,THRISSUR , NOW RE DESIGNATED AS TAX PAYER SERVICE CIRCLE, THRISSUR CITY, PIN - 680020 5 THE SUPERINTENDENT , CENTRAL TAX AND CENTRAL EXCISE,CHEMBUKKAVU RANGE,THIRSSUR DIVISION, C R BUILDING,ST NAGAR., PIN - 680001 6 THE STATE TAX OFFICER , SGST DEPARTMENT,TAX PAYER SERVICE CIRCLE, THRIKKAKKARA AT CIVIL STATION KAKKANAD, PIN - 682030 7 THE SUPERINTENDENT , CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD RANGE II,, PIN - 682017
BY ADV SREEJITH P. R
OTHER PRESENT:
SMT. JASMIN M.M.-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs:
“i) Issue a writ of certiorari or any other appropriate writ or order quashing Ext.P11 proceedings.
ii) Declare the petitioner eligible for transitionary credit claimed under Section 140(3) of CGST/KSGST Act as per GST TRAN 1 declaration filed in GSTN portal on 20.11.2017.
iii) Pass such other orders which this Honourable Court may deem fit in the facts and circumstances of the case.”
2.
Sri Sreejith P R learned Counsel appearing for respondents nos.5 and 7 submits that the Central Goods and Service Tax Authorities have carried out the verification regarding the petitioner’s eligibility for Tran-1 credit. In the statement filed on behalf of the respondents it has been stated:
“2. Verification of Transitional credit availed by the Taxpayer was done as per the copies of documents (Copies of Invoices on which ITC has been taken, GST opening stock and chart showing the amount claimed) received from R.O, Chembukkavu Range via mail dated, 22.02.2024. The mail received from R.O, Chembukkavu Range, it was informed that no originals of the said documents had
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been submitted to the Range Office by the Taxpayer.
3.Verification of the documents revealed that out of Rs.1,89,330/- , the Taxpayer is eligible to avail ITC of Rs.1,79,769/- through their Tran -I application. Hence, an amount of Rs.1,79,769/- is found to be eligible and the balance amount of Rs.9561/- is rejected.”
3.
Considering the fact that the Central GST Authorities have found the petitioner to be eligible to avail ITC of Rs.1,79,769/- through their Tran-1 application, the impugned order is set aside and the matter is remitted back to the 6th respondent to pass fresh orders considering the report of verification submitted by the 7th respondent, expeditiously, in accordance with the law.
The writ petition stands disposed of.
Sd/- DINESH KUMAR SINGH JUDGE
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APPENDIX OF WP(C) 2595/2024
PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF TRAN 1, I SUBMITTED ON 20/11/2017 Exhibit P2 THE TRUE COPY OF THE CIRCULAR NO 10 DATED 22-06- 2017 Exhibit P3 TRUE COPY OF THE NOTICE DATED 19.07.2019 FROM THE ISSUED BY THE 5TH RESPONDENT Exhibit P4 TRUE COPY OF THE DOCUMENT NAMELY OPENING STOCK OF EXCISABLE GOODS AS ON 01.07.2017 Exhibit P4(a) TRUE COPY OF THE INVOICE DATED 19.05.2017 Exhibit P4(b) TRUE COPY OF THE INVOICE NO. 000730 DATED 12/07/2016 Exhibit P4(c) TRUE COPY OF THE INVOICE NO. 000089 DATED 18/04/2017 ExhibitP4(d) TRUE COPY OF THE INOVICE NO. 000729 DATED 12/07/2016 Exhibit 4(e) TRUE COPY OF THE INVOICE NO. 10700757 Exhibit P5 TRUE COPY OF THE ACKNOWLEDGMENT DATED 13/08/2019 FROM 5TH RESPONDENT Exhibit P6 TRUE COPY OF THE CIRCULAR NO 180/12/2022-GST DATED 09-09-2022 Exhibit P7 TRUE COPY OF THE CIRCULAR NO 182/14/2022-GST DATED 10-11-2022 Exhibit P8 THE EMAIL COMMUNICATION DATED 13/04/2023 ISSUED BY THE 7TH RESPONDENT
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Exhibit P9 THE NOTICE DATED26-09-2023 ISSUED BY THE 6TH RESPONDENT UNDER SECTION 73(1) OF THE KSGST AC Exhibit P10 THE REPLY DATED 10-11-2023 SENT TO THE 6TH RESPONDENT Exhibit P11 TRUE COPY OF THE PROCEEDINGS AS PER ORDER NO 32BIPPR3488DIZY/2017-18 DATED 29-12-2023 Exhibit P12 THE TRUE COPY OF THE SCREEN SHOT OF THE COMPUTER SCREEN HANDED OVER BY THE 5TH RESPONDENT TO THE PETITIONER Exhibit P12(a) THE TRUE COPY OF THE TRANSCRIPTION OF AS EXBT P12