The Aakash Metals vs. The Assistant Commissioner Of State Tax
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.* It directed that the Supreme Court's instructions, including opening the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months, verification of claims, and reflecting allowed credit, would apply to the petitioner.
Facts
The petitioner, a taxpayer migrating to the GST regime, sought to avail transitional credit and faced issues with filing/revising declarations, specifically Form GST TRAN-1. This led to a writ petition seeking relief regarding the transitional credit.
Key Issues
The key legal issue concerned the right of taxpayers to avail transitional credit under the GST regime, particularly regarding the opportunity to file or revise TRAN-1 and TRAN-2 forms despite technical glitches or previous decisions.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 27TH DAY OF OCTOBER 2022 / 5TH KARTHIKA, 1944 WP(C) NO. 17536 OF 2020 PETITIONER: 1 THE AAKASH METALS OLD N.H PALIAKARA, 11/268D, CHITTILSSERY, THRISSUR-680 301, REP BY ITS MANAGING PARTNER SAJI JOSEPH BY ADVS. SANTHOSH P.ABRAHAM SMT.S.K.DEVI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX (NOW DEPUTY COMMISSIONER OF STATE TAX), SGST DEPARTMENT, KERALA, IRINJALAKUDA-680 125. 2 THE GOODS SERVICE TAX COUNCIL OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATH BUILDING, JANPATH, CANNAUGHT PLACE NEW DELHI- 110 001, REP BY THE SECRETARY TO GST COUNCIL. 3 THE GOODS AND SERVICE TAX NEW WORK PVT LTD GSTIN, EAST WING, WORK MARK-1, 4TH FLOOR, AEROTICY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW 110 037, REP BY ITS MANAGING DIRECTOR. 4 THE COMMISSIONER OF STATE TAX KERALA STATE GST DEPARTMENT, TAX TOWER KARAMANA, THIRUVANANTHAPURAM-695 002. BY ADVS. ADV.THUSHARA JAMES, SR. GOVERNMENT PLEADER SHRI.P.R.SREEJITH, SC, GSTN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.17536 of 2
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.