Smartuff Glass LLP. vs. Union Of INDIA
Held
The High Court held that the issue raised in the writ petition was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, and applied the directions from that judgment. These directions included reopening the common portal for filing TRAN-1 and TRAN-2 forms for two months.
Facts
The petitioner filed a writ petition concerning the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime, seeking relief related to filing/revising declarations for such credit.
Key Issues
The key legal issue was the entitlement and procedure for taxpayers to avail Transitional Credit by filing or revising TRAN-1 and TRAN-2 declarations after migrating to the GST regime, especially concerning technical glitches and the reopening of the common portal.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944 WP(C) NO. 9540 OF 2019 PETITIONER: 1 SMARTUFF GLASS LLP., THANDIYAM PARAMBIL HOUSE, EDAMUTTOM POST, TRICHUR, KERALA STATE - 680 568, REPRESENTED BY THE DESIGNATED PARTNER HARI BALAKRISHNAN. BY ADVS. M.UNNIKRISHNA MENON SRI.C.CHANDRASEKHARAN SRI.T.C.SURESH MENON SRI.P.S.APPU RESPONDENTS: 1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2 THE PRINCIPAL SECRETARY, FINANCE (GST WING), FINANCE (REV-1) DEPARTMENT, 4TH LEVEL, A-WING, DELHI SECRETARIAT, ESTATE, NEW DELHI - 110 002. 3 GOODS AND SERVICE TAX COUNCIL, THROUGH ITS CHAIRMAN, GOODS AND SERVICE TAX, SECRETARIATE, 5TH FLOOR, TOWER-V, JEEVEN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 004. 4 GOODS AND SERVICE TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037. 5 THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA - 695 001. 6 THE DEPUTY COMMISSIONER/NODAL OFFICER, OFFICE OF
The judgment continues below.
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