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. 27624 OF 2019 PETITIONER/S:
ANAND OIL INDUSTRIES, VAIKOM - 686606, REPRESENTED BY ITS PROPRIETRIX, SMT.NOBY LEELA.
BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV SHRI.KIRAN RAMACHANDRAN NAIR RESPONDENT/S:
1 THE JOINT COMMISSIONER(GENERAL), PRINCIPAL NODAL OFFICER, OFFICE OF THE COMMISSIONER OF STATE TAX, TAX TOWER, KILLIPPALAM, THIRUVANANTHAPURAM - 695 002.
2 THE ASSISTANT COMMISSIONER,CGST DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE V.PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM - 01.
3 STATE TAX OFFICER, STATE GOODS AND SERVICE TAXES, VAIKOM - 686 606.
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 WING, 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.
SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE &
CUSTOMS 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 FOLLOWING:
WP(C) NO. 27624 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 taxpayer has filed writ petition before the High Court or
WP(C) NO. 27624 OF 2019 3 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. 27624 OF 2019 4 APPENDIX OF WP(C) 27624/2019 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE GST REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER.
EXHIBIT P2 A TRUE COPY OF APPLICATION FOR VAT RETURN REVISION MADE TO THE 3RD RESPONDENT DATED 15/09/2018.
EXHIBIT P3 A TRUE COPY OF REVISED KVAT MONTHLY RETURN FOR JUNE 2017.
EXHIBIT P4 A TRUE COPY OF REPRESENTATION SEEKING ANOTHER OPPORTUNITY FOR FILING TRAN-1 BY THE 2ND RESPONDENT.
EXHIBIT P5 A TRUE COPY OF LETTER REJECTING THE APPLICATION FOR GRANTING ANOTHER OPPORTUNITY FOR FILING TRAN-1 BY THE 2ND RESPONDENT.
EXHIBIT P5 A TRUE COPY OF LETTER REJECTING THE APPLICATION FOR GRANTING ANOTHER OPPORTUNITY FOR FILING TRAN-1 BY THE 1ST RESPONDENT.
EXHIBIT P6 A TRUE COPY OF ORDER REJECTING 21CC REFUND APPLICATION UNDER KVAT BY THE 3RD RESPONDENT.
EXHIBIT P7 A TRUE COPY OF ELIGIBLE TRANSITIONAL CREDIT CALCULATION.
EXHIBIT P8 A TRUE COPY OF CIRCULAR NO.39/13/2018-GST DATED 03/04/2018.