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. 502 OF 2020 PETITIONER:
K.DINESHKUMAR, AGED 51 YEARS PROPRIETOR, M/S. KRISHNA ENTERPRISES, SANKARAMANGALAM, PATTAMBI, PALAKKAD 679 303.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON RESPONDENTS:
1 THE STATE TAX OFFICER-1, SGST DEPARTMENT, PATTAMBI -679 303.
2 THE COMMISSIONER OF STATE GST, TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPURAM- 695 002.
3 GOODS AND SERVICES TAX NETWORK PVT. LTD., EAST WING, 4TH FLOOR, WORLD MARK -1, AEROCITY, NEW DELHI 110 037, REPRESENTED BY ITS MANGING DIRECTOR.
4 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN.
5 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, C.R. BUILDINGS, I.S. PRESS ROAD, KOCHI 18.
BY ADVS.
ADVOCATE GENERAL OFFICE KERALA P.VIJAYAKUMAR, ASG OF INDIA P.R.SREEJITH, SC, GSTN
W.P.(C)No.502/2020 2 OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP), 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.502/2020 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.502/2020 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.502/2020 5 APPENDIX OF WP(C) 502/2020 PETITIONER EXHIBITS EXHIBIT P1 COPY OF CLOSING STOCK INVENTORY OF THE PETITIONER.
EXHIBIT P2 COPY OF SCREENSHOT EVIDENCED BY THE DETAILS OF STOCK HEALED BUY THE PETITIONER IN THE WEBSITE OF THE DEPARTMENT DATED 10.12.2019.
EXHIBIT P3 COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF JULY 2017.
EXHIBIT P3 A COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF AUGUST 2017.
EXHIBIT P3 (B) COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF SEPTEMBER 2017.
EXHIBIT P3 (C) COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF OCTOBER 2017.
EXHIBIT P3 (D) COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF NOVEMBER 2017.
EXHIBIT P3 (E) COPY OF FORM GST TRAN-2 OF THE PETITIONER FOR THE MONTH OF DECEMBER 2017.
EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DATED 31.10.2019.
EXHIBIT P5 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 31.10.2019.
EXHIBIT P6 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 10.12.2019.