Lamit Tubes And Mouldings LLP vs. Union Of INDIA
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India v. Filco Trade Centre Pvt. Ltd.*, which directed GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept-Oct 2022) and outlined a process for verification and reflection of credit. These directions were applied to the petitioner's case.
Facts
The petitioner, Lamit Tubes and Mouldings LLP, filed a writ petition concerning issues in availing Transitional Credit while migrating to the Goods & Services Tax regime, specifically related to difficulties in filing/revising declarations through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the inability of the petitioner to avail transitional credit due to technical glitches and other issues in filing/revising declarations (TRAN-1 and TRAN-2) during the migration to the GST regime.
Sections Cited
TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
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 Pe
The judgment continues below.
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