Judgment
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 2020 2 JUDGMENT Dated this the 27th day of October, 2022 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
WPC No.17536 of 2020 3 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.
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.”
WPC No.17536 of 2020 4 The above directions of the Honourable Supreme Court shall apply to the case on hand as well. The petitioner will also be entitled to the benefit of extension of time granted by the Hon'ble Supreme court in the order dated 02.09.2022. The writ petition is therefore disposed of on the above terms.
Sd/- GOPINATH P.
JUDGE SKP/27-10
WPC No.17536 of 2020 5 APPENDIX OF WP(C) 17536/2020 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE FORM GST TRAN-1 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT P2 TRUE COPY OF THE VIEW FILED RETURN OF FORM GST TRAN-1.
EXHIBIT P3 TRUE COPY OF THE ELECTRONIC CREDIT LEGER OF PETITIONER FOR 1/7/2017 TO 30/11/2017.
EXHIBIT P4 TRUE COPY OF THE ONLINE REQUEST FILED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY, DATED 26/11/2019.
EXHIBIT P5 TRUE COPY OF THE ONLINE REQUEST FILED BY THE PETITIONER BEFORE THE ASSESSING AUTHORITY, DATED 2/12/2019.
EXHIBIT P6 TRUE COPY OF THE SCREENSHOT.
RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A.TO JUDGE