Judgment
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. 36026 OF 2019 PETITIONER:
WHITE STONE 9/524 A, KAKKANCHERI 13, MALAPPURAM DISTRICT-673 634, REPRESENTED BY ITS PARTNER, T.K. MOHAMMEDKUTTY, S/O KUNHIMOIDEENKUTTY, AGED 62, CRESCENT HOUSE, CHELAMBRA, UNIVERSITY POST, MALAPPURAM.
BY ADVS.
K.M.FIROZ M.SHAJNA RESPONDENTS:
1 THE GOODS AND SERVICE TAX COUNCIL OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER 11, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY.
2 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, CENTRAL BOARD OF EXCISE AND CUSTOMS NORTH BLOCK, NEW DELHI- 110 001.
REPRESENTED BY COMMISSIONER (GST) 3 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 019.
4 CHIEF COMMISSIONER, OFFICE OF THE CHIEF COMMISSIONER OF CENTRAL TAX, GST BHAVAN, PRESS CLUB ROAD, STATUE JUNCTION, THIRUVANANTHAPURAM, COMMISSIONERATE, THIRUVANANTHAPURAM-695 001.
W.P.(C)No.36026/2019 2 5 COMMISSIONER OF STATE GOODS AND SERVICE TAX, STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM-695 001.
6 DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, MALAPPURAM-676 505.
7 THE STATE TAX OFFICER, STATE GST DEPARTMENT, THIRURANGADI-676 306.
8 THE SUPERINTENDENT, CENTRAL TAXES AND CENTRAL GST DEPARTMENT, KONDOTTY RANGE, KONDOTTY, MALAPPURAM DISTRICT-673 638.
9 ASSISTANT COMMISSIONER AND NODAL OFFICER, CENTRAL TAXES AND CENTRAL GST DEPARTMENT, MALAPPURAM-673 001.
10 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY ADVS.
P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS P.VIJAYAKUMAR OTHER PRESENT:
ADV. S MANU (ASGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.36026/2019 3 JUDGMENT 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
W.P.(C)No.36026/2019 4 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.” 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 ats
W.P.(C)No.36026/2019 5 APPENDIX OF WP(C) 36026/2019 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE CERTIFICATE OF PROVISIONAL REGISTRATION IN FORM GST REG-06 ISSUED IN FAVOUR OF THE PETITIONER.
EXHIBIT P2 A TRUE COPY OF THE FORM GSTR 3B SUBMITTED BY THE PETITIONER ELECTRONICALLY FOR JULY 2017-18.
EXHIBIT P3 A TRUE COPY OF THE CREDIT CARRIED FORWARD SUMMARY ISSUED BY GST PORTAL.
EXHIBIT P4 A TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER ON 26.12.2019 TO GST DEPARTMENT ALONG WITH ACKNOWLEDGEMENT WITH TICKET NUMBER 2019122676966011 RECEIVED BY THE PETITIONER ON 26.12.2019.
EXHIBIT P4(a) A TRUE COPY OF THE EMAIL DATED 26.12.2019 ISSUED BY GST HELP DESK TO THE PETITIONER.
EXHIBIT P5 A TRUE COPY OF THE EMAIL DATED 26.12.2019 ISSUED BY GST HELP DESK TO THE PETITIONER.