Aashmi Traders vs. Union Of INDIA
Held
The High Court disposed of the petition by applying the Supreme Court's directions in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, which mandated GSTN to open the common portal for two months (Sept 1 to Oct 31, 2022) for filing/revising TRAN-1/TRAN-2 forms, followed by a 90-day verification period by officers.
Facts
The petitioner sought to avail transitional credit while migrating to the GST regime but faced issues with filing/revising TRAN-1 and TRAN-2 forms. The matter concerned the procedural difficulties encountered by taxpayers in claiming such credit.
Key Issues
The key legal issue was the entitlement of taxpayers to avail transitional credit and the procedural hurdles in filing or revising TRAN-1 and TRAN-2 forms for this purpose during the migration to GST.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 11107 OF 2019 PETITIONER: AASHMI TRADERS DOOR NO.M.P.3/558-A,CHEMPAKAMANGALAM, KORANI.P.O,THIRUVANANTHAPURAM,REPRESENTED BY ITS PROPRIETOR,SHRI.SAMEEL.A,AGED 44 YEARS,S/O ABDUL AZEEZ,RESIDING AT CHEMP.AKAMANGALAM,KORANI.P.O, THIRUVANANTHAPURAM,PIN-695104. BY ADVS. M.S.SAJEEV KUMAR SMT.A.N.JYOTHILEKSHMI SMT.LAKSHMI S KUMAR RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE,NO.46,NORTH BLOCK, NEW DELHI-110001. 2 GOODS AND SERVICE TAX NETWORK(GSTN), THROUGH ITS CHAIRMAN,EAST WING,4TH FLOOR,WORLD MARKET- 1,AEROCIT,NEW DELHI-110037. 3 GOODS AND SERVICE TAX COUNCIL, THROUGH ITS SECRETARY,5TH FLOOR,TOWER-II,JEEVAN BHARATI BUILDINGS,JANPATH ROAD, CONNAUGHT PLACE,NEW DELHI-110001. 4 THE NODEL OFFICER, GOODS AND SERVICE TAX DEPARTMENT,KARAMANA, THIRUVANANTHAPURAM-695002. 5 THE DEPUTY COMMISSIONER, CENTRAL GOODS AND SERVICE TAX,NORTH DIVISION,THIRUVANANTHAPURAM,ATTINGAL RANGE,3RD FLOOR,GST BHAVAN,PRESS CLUB,THIRUVANANTHAPURAM,PIN-695001. 6 COMMERCIAL TAX OFFICER, COMMERCIAL TAX OF
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