M/S. Versuni INDIA Home Solutions Limited vs. The Deputy Commissioner Of State Tax -6
Held
The High Court dismissed the writ petition, holding that the petitioner has an efficacious alternative remedy of appeal under Section 107 of the CGST/SGST Act. The Court found no jurisdictional error or manifest error of law to entertain the writ petition.
Facts
The petitioner challenged an order denying transitional credit of Rs. 20,22,652/- and levying interest and penalty. The petitioner claimed inability to file Form 66 within the prescribed period due to lack of GST registration and inadvertent errors in TRAN-1/TRAN-2 forms.
Key Issues
Whether a writ petition is maintainable against an order denying transitional credit when an alternative statutory appeal remedy under Section 107 of the CGST/SGST Act is available, and if the petitioner was entitled to transitional credit despite not filing the correct form within the prescribed time.
Sections Cited
Section 140 (3), Rule 117 (4) (a) (i), Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 3704 OF 2024 PETITIONER: M/S. VERSUNI INDIA HOME SOLUTIONS LIMITED, (FORMERLY PHILIPS DOMESTIC APPLIANCES INDIA LIMITED), (EARLIER PREETHI KITCHEN APPLIANCES PVT LTD) C/O. LOGIWIZ LOGISTICS INDIA P LTD, DOOR NEW NO. XI/686, OLD NO.X/40B, POTTEKATTU BUILDING, HMT ROAD, KALAMASSERY, NEAR TOSHIBA JUNCTION, COCHIN, REPRESENTED BY ITS SENIOR MANAGER SRI. SAHUBAR SHATHIK, PIN – 683503 BY ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV SRI. S. SAJEEVAN RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX -6, SPECIAL CIRCLE - II, THEVARA, ERNAKULAM, PIN – 682015. 2 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, THRIKKAKARA, STATE GST DEPARTMENT, CIVIL STATION, KAKKANAD,ERNAKULAM, PIN – 682030. 3 THE GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK -1, AEROCITY, NEW DELHI, PIN – 110037. 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN – 110001. 5 THE STATE OF KERALA REPRESENTED BY ITS
The judgment continues below.
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