Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 40776 OF 2018 PETITIONER/S:
LAMIT TUBES AND MOULDINGS LLP 15/764 A, INDUSTRIAL ESTATE, MANJERI, MALAPPURAM, KERALA-676 121 REPRESENTED BY DESIGNATED PARTNER, KARANATH MUSTHAQUEEN BY ADVS.
SHERRY SAMUEL OOMMEN SRI.RAHUL IPE PRASAD RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.
46, NORTH BLOCK, NEW DELHI-110 001 2 GOODS AND SERVICE TAX NETWORK (GSTN) THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK- 1, AEROCITY, NEW DELHI-110 037.
3 GOODS AND SERVICE TAX COUNCIL THROUGH ITS SECRETARY, 5TH FLOOR, TOWER -II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CANNAUGHT PLACE, NEW DELHI-110 001 4 THE NODAL OFFICER FOR STATE GST GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695 002 BY ADVS.
SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK Mr.U.R.HARSHA KUMAR, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40776 OF 2018 2 JUDGMENT
This Writ Petition relates to the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime. It is not in dispute before me that the issue raised in this writ petition stands completely addressed by the judgment of the Supreme Court in Union of India & anr. v.
Filco Trade Centre Pvt. Ltd. & anr.; 2022 SCC OnLine SC 912.
2. Having regard to the issues faced by taxpayers while filing/revising declarations and availing Transitional Credit, while migrating to the GST regime, the Honourable Supreme Court by order dated 22.7.2022 in Filco Trade Centre (supra), has issued the following directions:
“1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or
WP(C) NO. 40776 OF 2018 3 whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).
3. GSTN has to ensure that there are no technical glitch during the said time.
4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.
5. Thereafter, the allowed Transitional credit is to be reflected
in
the
Electronic
Credit
Ledger.
6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.”
The above directions of the Honourable Supreme Court shall apply to the case on hand as well. The Writ Petition is therefore disposed of on the above terms.
sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 40776 OF 2018 4 APPENDIX OF WP(C) 40776/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE PETITIONER'S REGISTRATION CERTIFICATE UNDER THE KERALA VALUE ADDED TAX ACT, 2003 EXHIBIT P2 TRUE COPY OF THE PETITIONER'S REGISTRATION CERTIFICATE UNDER THE KERALA GOODS AND SERVICES TAX ACT, 2017 EXHIBIT P3(A)-(M) TRUE COPIES OF THE INVOICES RELATING TO THE PURCHASES BETWEERN 30.01.2017 TO 01.04.2017 EXHIBIT P4 TRUE COPY OF THE TABULAR COLLATION OF THE INVOICES RELATING TO PURCHASES BETWEEN 30.01.2017 TO 01.04.2017 EXHIBIT P5 TRUE COPY OF THE PETITIONER'S ELECTRONIC CREDIT LEDGER.
EXHIBIT P6 TRUE COPY OF THE SCREEN SHOT OF THE ERRORS FACED BY THE PETITIONER WHILE FILING FORM GST TRAN-1.
EXHIBIT P7 TRUE COPY OF THE E-MAIL DATED 21.12.2017 SENT BY THE PETITIONER TO THE GST CELL.
EXHIBIT P8 TRUE COPY OF THE AUTO GENERATED E-MAIL DATED 22.12.2017 IN RESPONSE TO THE GRIEVANCE RAISED BY THE PETITIONER.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR NO. 39/13/2018-GST DATED 03.04.2018 EXHIBIT P10 TRUE COPY OF THE STATUS OF THE GRIEVANCE RAISED BY THE PETITIONER.
EXHIBIT P11 TRUE COPY OF THE E-MAIL BEARING THE WRITTEN NOTE OF THE 5TH RESPONDENT DATED 02.07.2018 EXHIBIT P12 TRUE COPY OF THE ORDER DATED 03.08.2018 IN WP(C) NO. 25208 OF 2018 OF THIS HON'BLE HIGH COURT.
EXHIBIT P13 TRUE COPY OF THE APPLICATION DATED 28.8.2018 TO THE 4TH RESPONDENT BY THE PETITIONER.
EXHIBIT P14 TRUE COPY OF THE NOTIFICATION NO. 48/2018 DATED 10.09.2018 ISSUED BY THE DEPARTMENT OF REVENUE.
EXHIBIT P15 TRUE COPY OF THE LETTER DATED 11.10.2018 TO THE 2ND RESPONDENT.
EXHIBIT P16 TRUE COPY OF THE LETTER DATED 11.10.2018 TO THE 3RD RESPONDENT.
EXHIBIT P17 TRUE COPY OF THE SCREENSHOT OF THE ONLINE CONSIGNMENT TRACKING OF INDIA POST, EVINCING RECEIPT OF EXHIBIT P15
WP(C) NO. 40776 OF 2018 5 EXHIBIT P18 TRUE COPY OF THE SCREENSHOT OF THE ONLINE CONSIGNMENT TRACKING OF INDIA POST, EVINCING RECEIPT OF EXHIBIT P16 EXHIBIT P19 TRUE COPY OF SCREENSHOT DATED 13/5/2019 ON FILING OF FORM GST TRAN-1 EXHIBIT P20 TRUE COPY OF PETITIONER EMAIL LETTER DATED 25/5/2019 EXHIBIT P21 TRUE COPY OF EMAIL FROM 2ND RESPONDENT DATED 29/5/2019