Anand Oil Industries vs. The Joint Commissioner(General)
Held
The High Court noted that the issue was fully addressed by the Supreme Court's judgment in *Filco Trade Centre*, which directed GSTN to open the common portal for filing TRAN-1 and TRAN-2 for two months (Sept 1 to Oct 31, 2022) for all aggrieved assessees. The Court applied these Supreme Court directions to the present case, allowing the petitioner to avail the opportunity.
Facts
Anand Oil Industries, the petitioner, filed a writ petition seeking to avail Transitional Credit while migrating to the Goods & Services Tax regime, having faced issues with filing/revising declarations through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the petitioner's entitlement to avail Transitional Credit and the opportunity to file or revise TRAN-1 and TRAN-2 forms, despite previous technical glitches or rejections, during the migration to the GST regime.
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. 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 P
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