Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 16507 OF 2023 PETITIONER:
ALPHA DRUGS, XIII-864/A2, 1, ANNS DALE, GANDHINAGAR, KOTTAYAM – 686 008 REPRESENTED BY ITS MANAGING PARTNER SRI. DIPU G. NAIR.
BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN DEVADAS D.M.
RESPONDENTS:
1 THE SUPERINTENDENT, KOTTAYAM RANGE-II CENTRAL TAX AND CENTRAL EXCISE, V PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM -686 001.
2 THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, KOTTAYAM DIVISION, PERUMBAVOOR, PIN – 683 542.
3 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI, PIN – 110 037.
BY ADVS.
SREELAL N.WARRIER- STANDING COUNSEL P.R.SREEJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16507 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------------------------- WP(C) NO.16507 OF 2023 -------------------------------------------- Dated this the 4th day of October, 2023 J U D G M E N T 1.
The present writ petition has been filed by the petitioner who is a registered dealer under the provisions of the Central Goods and Service Tax Act, 2017 and the Kerala State Goods and Service Tax Act, 2017. The petitioner has impugned Ext.P2 and Ext.P3 orders whereby the petitioner’s claim for transitional credit to an extent of Rs.7,43,967/- has been denied. Admittedly, the order impugned is an appealable order. The petitioner, instead of filing the appeal has approached this Court in this writ petition, on the ground that the petitioner was unable to upload the appeal against Ext.P2 order as the module for claiming transitional credit was
WP(C) NO. 16507 OF 2023 3 closed.
2.
Sri. Sreejith P.R, learned counsel for the Revenue submits that the petitioner can file the appeal against Ext.P2 order manually.
3.
The learned counsel for the petitioner submits that considering the said stand of the Revenue he will file the appeal under Section 107 of the GST Act before the appellate authority manually. This Court direct the appellate authority to consider the appeal on its merit without going into the question of limitation.
4.
Considering the said submission, the writ petition is disposed of with liberty to the petitioner to file appeal against Ext.P2 order before the appellate authority under Section 107 of the GST Act, 2017 within a period of 15 days. When the petitioner file appeal manually before the appellate authority under Section 107 of the GST Act, 2017,
WP(C) NO. 16507 OF 2023 4 the same shall be considered on its merit without going into the question of limitation and the appeal shall be decided and disposed of expeditiously. The petitioner may also impugn Ext.P3 order so far as the recovery of transitional credit to an extent of Rs.7,43,967/- is concerned.
5.
With the aforesaid directions, this writ petition is disposed of.
Sd/- DINESH KUMAR SINGH JUDGE rpr
WP(C) NO. 16507 OF 2023 5 APPENDIX OF WP(C) 16507/2023 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE LETTER SUBMITTED BY THE PETITIONER TO THE 1ST RESPONDENT DATED 09.12.2022.
Exhibit P2 TRUE COPY OF THE ORDER PASSED U/S. 140 OF THE GST ACTS DATED 27.02.2023.
Exhibit P3 TRUE COPY OF THE ORDER PASSED U/S. 73 OF THE GST ACTS DATED 31.03.2023.
Exhibit P4 TRUE COPY OF A BLANK FORM GST TRAN -1 FOR READY REFERENCE.
Exhibit P5 TRUE COPY OF SCREEN SHOT OF THE TRAN -1 FILED BY THE PETITIONER OBTAINED FROM THE GST PORTAL.
Exhibit P6 TRUE COPY OF THE JUDGMENT IN RAM AUTO VS. THE COMMISSIONER OF CENTRAL TAXES & CENTRAL EXCISE & ORS (MADRAS).
Exhibit P7 TRUE COPY OF THE JUDGMENT IN COMMISSIONER OF GST & CENTRAL TAX & ORS VS. M/S. BHARAT ELECTRONICS (MADRAS).
Exhibit P8 TRUE COPY OF JUDGMENT IN R.R. DISTRIBUTORS PVT. LTD VS. COMMISSIONER OF CENTRAL TAX, GST, DELHI NORTH & ANR (DELHI).
Exhibit P9 TRUE COPY OF JUDGMENT IN M/S. G & C INFRA INNOVATIONS VS. UNION OF INDIA & ORS (KERALA)