M/S.Moothedan Overseas vs. The Joint Commissioner
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.* It directed that the Supreme Court's instructions, including opening the common portal for TRAN-1 and TRAN-2 forms, would apply to the petitioner's case.
Facts
The petitioner sought to avail transitional credit while migrating to the Goods & Services Tax regime, encountering difficulties in filing or revising declarations for such credit.
Key Issues
The key legal issue was the entitlement of the petitioner to avail transitional credit upon migrating to the GST regime, specifically concerning the process for filing/revising declarations for such credit.
Sections Cited
None
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 20TH DAY OF OCTOBER 2022 / 28TH ASWINA, 1944 WP(C) NO. 24731 OF 2019 PETITIONER: M/S.MOOTHEDAN OVERSEAS CHALAKUDY, REPRESENTED BY ITS MANAGING PARTNER SRI.JOSE MOOTHEDAN. BY ADVS. AJI V.DEV O.A.NURIYA ALAN PRIYADARSHI DEV RESPONDENTS: 1 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S.PRESS ROAD, KOCHI-18. 2 THE ASSISTANT COMMISSIONER, SGST DEPARTMENT, CHALAKUDY-688 074. 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-110 037. 6 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. W.P.(C)No.24731/2019 2 BY ADVS. P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS S.MANU P.R.SREEJITH,SC, GOODS AND SERVICES TAX NETWORK THIS WRIT PETITION (CIVIL)
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.