White Stone vs. The Goods And Service Tax Council
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.* The Supreme Court had directed the GSTN to reopen the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022), with subsequent verification by officers and reflection of allowed credit in the Electronic Credit Ledger. These directions were applied to the present case.
Facts
The petitioner, White Stone, filed a writ petition concerning difficulties in availing Transitional Credit while migrating to the Goods & Services Tax (GST) regime. The petition sought relief regarding issues faced by taxpayers in filing or revising declarations for transitional credit.
Key Issues
The key legal issue was regarding the difficulties faced by taxpayers in filing/revising declarations and availing Transitional Credit during the migration to the GST regime.
Sections Cited
TRAN-1, TRAN-2
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. 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
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