Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 12TH DAY OF FEBRUARY 2024 / 23RD MAGHA, 1945 WP(C) NO. 13139 OF 2023 PETITIONER/S:
M/S. PARAGON COIR MILLS, VELLAKKINAR, COLLECTORATE ROAD, ALAPPUZHA, REPRESENTED BY ITS MANAGER P.SREEKANTH, PIN - 688001
BY ADVS.
JOHN VARGHESE SONU AUGUSTINE
RESPONDENT/S:
1 GOVERNMENT OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI, PIN - 110001 2 THE SUPERINTENDENT MINISTRY OF FINANCE AND COMPANY AFFAIRS, DEPARTMENT OF REVENUE, OFFICE OF THE SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE, ALAPPUZHA RANGE, CHANDRA SQUARE, CULLEN ROAD, ALAPPUZHA, PIN - 688011
BY ADV SHRI.P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2024, 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:
“a) issue a writ of certiorari or any other appropriate writ, order or direction quashing Exhibit P8.
b) issue a writ of mandamus or any other appropriate writ, order or direction directing the 2nd respondent to reconsider Exhibit P8.
c) issue any other appropriate writ order or direction as this Hon’ble Court deem fit and necessary in the facts and circumstances of the case;
and d) award costs of these proceedings.”
2.
Learned Counsel for the petitioner submits that the petitioner had approached this Court against the impugned order as there was no device in the prescribed form for filing
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the appeal in respect of the denial of transitional credit before the issuance of Circular dated 31.07.2023. Circular No.29/2023-Central Tax dated 31.07.2023 specifically provides that the appeal can be filed manually.
3.
Mr P R Sreejith, learned Standing Counsel for the respondent, submits that the question of whether the petitioner had remitted transitional credit of Rs.1,55,074/- as the transitional credit of SGST is a fact which is required to be verified and confirmed by the State Tax Officer of the 2nd respondent. However, if the petitioner files the appeal, the said fact can be verified in the appeal itself.
4.
Considering the aforesaid stand of the respondents, the present writ petition is disposed of with liberty to the petitioner to manually file an appeal against the impugned order in Ext.P8 within a period of fifteen days from today. If such an appeal is filed, the same shall be considered in
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accordance with the law expeditiously, without going into the question of limitation. The Appellate Authority shall verify from the State Tax Officer whether the petitioner is entitled to transitional credit of SGST of Rs.1,55,074/- for which they had valid evidence for payment of VAT of the same amount.
With the aforesaid liberty and directions, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE
jjj
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APPENDIX OF WP(C) 13139/2023
PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF THE ORDER OF THE HONOURABLE SUPREME COURT DATED 22-07-2022 Exhibit P-2 TRUE COPY OF THE CIRCULAR NO. 182/14/2022-GST DATED 10-11-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P-3 TRUE COPY OF THE LETTER DATED 19-12-2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P-4 TRUE COPY OF THE LETTER DATED 27-12-2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT WITHOUT DOCUMENTS Exhibit P-5 TRUE COPY OF THE SHOW CAUSE NOTICE OC NO.
10/2023/10 DATED 27-01-2023 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT Exhibit P-6 TRUE COPY OF THE REPLY DATED 06-02-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P-7 TRUE COPY OF THE LETTER DATED 06-02-2023 ALONG WITH CORRECTED MANUAL TRAN-1 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P-8 TRUE COPY OF THE ORDER DATED 17-02-2023 ISSUED BY THE 2ND RESPONDENT RESPONDENT ANNEXURES Annexure R2(a) A true copy of the said Notification No. 29/2023 CT dated 31.7.2023 of the CBIC