Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 25TH DAY OF OCTOBER 2023 / 3RD KARTHIKA, 1945 WP(C) NO. 34839 OF 2023 PETITIONER/S:
PINNACLE VEHICLES & SERVICES PVT. LTD.
HAVING ITS REGISTERED OFFICE AT 9/29, NH 47, MANNUTHY BYE PASS, KUTTANELLUR P.O., THRISSUR, REPRESENTED BY ITS DIRECTOR, GAABI GAFOOR, S/O ABDUL GAFOOR, AGED 42 YEARS, RESIDING AT ARAKKAL VETTATH HOUSE, 30/642/1, PATTURAIKKAL ROAD, POONKUNNAM P.O, THRISSUR, PIN - 680014 BY ADVS.
NIRMAL V NAIR ARATHI PRABHAKARAN ENCIL K. SABU RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 3 GOODS AND SERVICE TAX COUNCIL 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI REPRESENTED BY ITS CHAIRMAN, PIN - 110001 4 THE COMMISSIONER OF STATE GST TAX TOWERS, KARAMANA, KILLIPALAM, THIRUVANANTHAPURAM, PIN - 695002 5 SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE RAGE II, O/O SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE RAGE II, CENTRAL REVENUE BUILDING, MANANCHIRA, KOZHIKODE P.O., KOZHIKODE, PIN - 673001 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No. 34839 of 2023 2 JUDGMENT Dated this the 25th day of October, 2023 The present writ petition has been filed under Article 226 of the Constitution of India for impugning order dated 14.02.2023 passed by the Superintendent of Central Tax & Central Excise, Kozhikode, Kerala.
2.
The petitioner claimed Transitional Credit in TRAN -1 as per Table7(b) which has been taken note of in the impugned order to an extend of Rs.54,10,677/-. The petitioner was directed by the order dated 17.01.2023 to submit the relevant documents in support of the claim of the petitioner in Annexure A as stipulated in the CBC Circular No.180/12/2022-GST dated 09.09.2022 as well as all supporting documents to verify the eligibility of the claims. The petitioner submitted that the declaration in Annexure A dated nill which was received in the office of the Superintendent on 19.01.2023. The petitioner submitted that their closing stock as on
WPC No. 34839 of 2023 3 30.06.2017 included the stock of goods was worth Rs.2,17,22,425/- on which they had paid excise duty and taxes of Rs.54,10,677/-. They further claimed that while trying to submit the TRAN-3, in this regard they were not able to upload and sign digitally due to error in the GST website and they had also omitted to include the details of CTDs in TRAN-1. The applicant had filed TRAN -1 and TRAN - 2 earlier also for a claim of Rs.87,73,091/- and Rs.17,95,943.47/- respectively. Vide letter dated 24.01.2023 the petitioner had submitted that they were doing business till the middle of the year 2018 but devastating floods in August 2018 and also in the year 2019, caused damages to their vehicles, spare parts, infrastructure and records. They tried to reconstruct the records including invoices in the meantime for the Transitional Credit, but could not recover the same. The petitioner had submitted the tabular worksheet showing the calculations on the
WPC No. 34839 of 2023 4 claim made by the suppliers, which had been collected from their suppliers.
3.
The Superintendent of Central Taxes & Central Excise vide letter dated 06.02.2023 directed the petitioner to submit invoices and connected documents in support of their claim filed in TRAN -1, and TRAN -2 on or before 07.02.2023. However, they could not file the original invoices and documents in support of their claim.
4.
The TRAN -1, and TRAN -2 all dated 30.11.2022 filed by the petitioner were thoroughly verified, and it was found that the petitioner had claimed total amount of Rs.54,10,677/- which would over Transitional Credit as per Section 140(5) or 140(7) of Central Goods and Services Tax, 2017, the petitioner had claimed zero amount in revise TRAN - 2 for the Transitional Credit as per Section 142(11) (C)of the Act. The Superintendent had considered relevant provisions, which is evident from the order impugned in the present writ petition, while
WPC No. 34839 of 2023 5 considering the claim of the petitioner for Transitional Credit. It is also taken note of that under Section 155 of the Act, burden would be on the petitioner to prove his claim for Input Tax Credit/Transitional Credit and the petitioner could not produce the original documents in support of his claim and failed to establish eligibility for claim of Transitional Credit. By the impugned order, the claim of the petitioner for Transitional Credit for an amount of Rs.54,10,677/- has been rejected.
5.
I do not find that the Superintendent has committed an error of law or jurisdiction by rejecting the claim of the petitioner for Transitional Credit for an amount of Rs.54,10,677/- as the petitioner failed to establish his claim by presenting cogent evidence before the Superintendent. The petitioner failed to discharge the burden under Section 155 of the GST Act, 2017 for his claim. Exercising the limited jurisdiction of judicial review under Article 226 of the Constitution of India, this Court cannot re-
WPC No. 34839 of 2023 6 examine the case of the petitioner on merit when the concerned authority has not committed an error of law or jurisdiction. Therefore, I am of the considered view that when the petitioner has failed to prove his claim for Transitional Credit for an amount of Rs.
54,10,677/- and failed to discharge the burden under Section 155 of the Act, this Court cannot take any other view than taken by the authority concerned.
Thus, the writ petition fails and dismissed. However, without cost.
Sd/- DINESH KUMAR SINGH JUDGE AP
WPC No. 34839 of 2023 7 APPENDIX OF WP(C) 34839/2023 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE RELEVANT PORTION OF THE ORDER DATED 22-7-2022 IN S.L.P(C) NOS.
32709-32710/2018 AND CONNECTED CASES ON THE FILES OF THE HONOURABLE SUPREME COURT Exhibit P2 A TRUE COPY OF THE CIRCULAR NO.180/12/2022- GST DATED 9-9-2022 ISSUED BY THE PRINCIPAL COMMISSIONER, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Exhibit P3 A TRUE COPY OF THE REPRESENTATION DATED 24- 1-2023 SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT Exhibit P4 A TRUE COPY OF O.C. NO. 111/2023 DATED 9-2- 2023 ISSUED BY THE 5TH RESPONDENT Exhibit P5 A TRUE COPY OF THE EMAIL DATED 14-2-2023 ISSUED BY THE GENERAL MANAGER (FINANCE AND ACCOUNTS) OF PETITIONER TO THE 5TH RESPONDENT Exhibit P6 A TRUE COPY OF O.C. NO. 114/2023 DATED 14- 2-2023 ISSUED BY THE 5TH RESPONDENT Exhibit P7 A TRUE COPY OF THE LETTER DATED 14-3-2023 SUBMITTED BY THE GENERAL MANAGER (FINANCE AND ACCOUNTS) OF THE PETITIONER BEFORE THE 5TH RESPONDENT