Judgment
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 OFFICE,3RD CIRCLE, THIRUVANANTHAPURAM-695002.
W.P (C) No.11107/2019 -2- BY ADVS.
SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SMT.SREEKALA K.L., CGC OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.11107/2019 -3- J U D G M E N T 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 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.
W.P (C) No.11107/2019 -4- 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 AMG
W.P (C) No.11107/2019 -5- APPENDIX OF WP(C) 11107/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF KVAT REGISTRATION CERTIFICATE WITH REG.NO.32010869373.
EXHIBIT P2 TRUE COPY OF GST REGISTRATION CERTIFICATE WITH REG.NO.32BTLPS0856D1ZP DATED 1/07/2017 EXHIBIT P3 TRUE COPY OF NOTIFICATION NO.34/2017 DATED 15/09/2017 EXHIBIT P4 TRUE COPY OF CIRCULAR NO.39/13/2018-GST DATED 3/4/2018.
EXHIBIT P5 TRUE COPY OF NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10/09/2018.
EXHIBIT P6 TRUE COPY 0F PETITION DATED 11/01/2019 EXHIBIT P-6(A) TRUE COPY OF PETITION DATED 13/2/2019 EXHIBIT P7 TRUE COPY OF APPLICATION DATED 4/3/2019 EXHIBIT P8 TRUE COPY OF REPLY DATED 4/3/2019 EXHIBIT P9 TRUE COPY OF 'EXTRACT OF THE ELECTRONIC CREDIT LEDGER' EXHIBIT P10 TREU COPY OF STOCK SUMMARY.
EXHIBIT P11 TRUE COPY OF ORDER DATED 13/12/2016.