M/S. M.G.Shahani And Company (Bombay) PVT.LTD vs. The Commissioiner Of State GST
Held
The High Court applied the Supreme Court's directions from Union of India v. Filco Trade Centre Pvt. Ltd., mandating GSTN to open the common portal for TRAN-1 and TRAN-2 forms for two months (Sept-Oct 2022) for all aggrieved assessees. Concerned officers were directed to verify claims within 90 days and reflect allowed credit in the Electronic Credit Ledger.
Facts
The petitioner sought to avail Transitional Credit while migrating to the Goods and Services Tax regime, encountering issues with filing or revising declarations for this credit.
Key Issues
The key legal issue was the process and timeline for taxpayers to avail Transitional Credit by filing or revising TRAN-1 and TRAN-2 forms after migrating 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. TUESDAY, THE 18TH DAY OF OCTOBER 2022 / 26TH ASWINA, 1944 WP(C) NO. 26956 OF 2019 PETITIONER/S: M/S. M.G.SHAHANI AND COMPANY (BOMBAY) PVT.LTD ASHOK BUILDING, 2ND FLOOR, MAIN ROAD,M OTTAPPALAM, PALAKKAD, REPRESENTED BY ITS MANAGER, M.UNNIKRISHNAN. BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE COMMISSIOINER OF STATE GST TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPOURAM- 695 002. 2 GOODS AND SERVICES TAX NETWORK PVT.LTD., EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037, REPRESENTED BY ITS MANAGING DIRECTOR. 3 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 4 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. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SRI.P.R.AJITHKUMAR SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED
The judgment continues below.
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