Judgment
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. 27183 OF 2019 PETITIONER/S:
KERALA AGENCIES, KOTTARAKARA, REPRESENTED BY ITS MANAGING PARTNER SRI.ABRAHAM THOMAS.
BY ADVS.
AJI V.DEV SRI.H.ABDUL LATHIEF SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S:
1 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING, I.S.PRESS ROAD, KOCHI - 18.
2 THE STATE TAX OFFICER, SGST DEPARTMENT, KOTTARAKARA.
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 WNG, 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.
BY ADVS.
SRI.JAGATH. N., CGC SHRI.P.R.SREEJITH, SC, GSTN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27183 OF 2019 2 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
WP(C) NO. 27183 OF 2019 3 taxpayer has filed writ 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 ajt
WP(C) NO. 27183 OF 2019 4 APPENDIX OF WP(C) 27183/2019 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE REPRESENTATION SENT TO THE 2ND RESPONDENT DATED 27/10/2018.
EXHIBIT P2 A TRUE COPY OF PURCHASE BILLS FROM ITC LTD DATED 20/06/2017.
EXHIBIT P3 A TRUE COPY OF CIRCULAR NO.39/13/2018-GST DATED 03/04/2018.
EXHIBIT P4 A TRUE COPY OF JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) 41377 OF 2018 DATED 01/02/2019.
EXHIBIT P5 A TRUE COPY OF THE CLARIFICATIONS SOUGHT BY 1ST RESPONDENT DATED 14/03/2019.
EXHIBIT P6 A TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 27/03/2019.
EXHIBIT P7 A TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 30/03/2019.
EXHIBIT P8 A TRUE COPY OF THE APPLICATION TO 3RD RESPONDENT DATED 21/02/2019.
EXHIBIT R1(a) A TRUE COPY OF THE JUDGMENT IN WRIT APPEAL NO. 366/2020 IN THE ABOVE WRIT PETITION EXHIBIT R1 (b) THE CIRCULAR NO-39/13/2018/GST DATED 3.4.2018 WAS ISSUED SETTING UP OF IT GRIEVANCE REDRESSAL MECHANISM EXHIBIT R1(c) A TRUE COPY OF THE JUDGMENT DATED 27.2.2019 IN CCC. NO 21/2018 IN WPC NO-12592/2018 EXHIBIT R1(d) A TRUE COPY OF THE JUDGMENT DATED 25.7.2019 IN CCC NO-808/2019 IN WPC NO-25531/2018 Exhibit P2(a) A TRUE COPY OF PURCHASE BILLS FROM ATC LTD DATED 20/06/2017.
Exhibit P2(b) A TRUE COPY OF THE STOCK TAKE REPORT OF THE CHARTERED ACCOUNTANT DATED 01.07.2017.