M/S. Malika Veetil Agencies vs. The Joint Commissioner
Held
The High Court held that the issue raised was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, which directed the GSTN to reopen the common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022) to allow taxpayers to avail or revise transitional credit. The Court applied these Supreme Court directions to the present case.
Facts
The petitioner, M/s. Malika Veetil Agencies, filed a writ petition concerning the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime, specifically regarding difficulties in filing or revising declarations for such credit.
Key Issues
The key legal issue was the entitlement and procedural mechanism for taxpayers to avail Transitional Credit during the migration to the GST regime, particularly concerning the ability to file or revise TRAN-1 and TRAN-2 forms due to technical or other difficulties.
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 8TH DAY OF NOVEMBER 2022 / 17TH KARTHIKA, 1944 WP(C) NO. 27201 OF 2019 PETITIONER/S: M/S. MALIKA VEETIL AGENCIES PUNALUR, REPRESENTED BY ITS PROPRIETOR SRI. P.ABDUL SALAM. BY ADVS. AJI V.DEV SRI.H.ABDUL LATHIEF SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE JOINT COMMISSIONER PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 2 THE STATE TAX OFFICER STATE GOODS SERVICE TAX (SGST) DEPARTMENT, PUNALUR-691 305. 3 THE NODAL OFFICER FOR STATE GST STATE GOODS AND SERVICE TAXES, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 4 THE NODAL OFFICER FOR CENTRAL GST GOODS AND SERVICE TAXES, C.R. BUILDING, I.S. PRESS ROAD, KOCHI-18. 5 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI- 110037, REPRESENTED BY SECRETARY. 6 GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY SECRETARY. BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA SHRI.P.R.SREEJITH, SC, GSTN ADV. S MANU (DSGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMIS
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