Alpha Trading Company vs. The Joint Commissioner
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*. Following the Supreme Court's directions, the GSTN was directed to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept-Oct 2022), with officers given 90 days thereafter to verify claims and reflect allowed credit.
Facts
The petitioner, Alpha Trading Company, sought to avail Transitional Credit during the migration to the Goods & Services Tax regime. The case concerned the difficulties faced by taxpayers in filing or revising declarations for such transitional credit.
Key Issues
The key legal issue was the procedure and entitlement for availing Transitional Credit by taxpayers migrating to the GST regime, specifically regarding the filing and revision of TRAN-1 and TRAN-2 forms due to technical glitches or other circumstances.
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. 23626 OF 2019 PETITIONER/S: ALPHA TRADING COMPANY PADANILAM JUNCTION,. NEAR M.S. M COLLEGE, KAYAMKULAM, 690 502, REPRESENTED BY ITS PROPRIETOR SRI. S. NAUSHAD. BY ADVS. AJI V.DEV H.ABDUL LATHIEF O.A.NURIYA ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R. BUILDING, I.S. PRESS ROAD, KOCHI 18. 2 THE SUPERINTENDENT,CENTRAL GST AND CENTRAL EXCISE, B.S.N.L. BUILDING, KAYAMKULAM 688 002. 3 THE DPEUTY COMMISSIONER,CENTRAL GST AND CENTRAL EXCISE, ALAZPPUZHA DIVISION 688 001. 4 THE NODAL OFFICER FOR STATE GST, STATE GOODS AND SERVICE TAXES, TAX TOWER KILLIPPALAM, KARAMANA P.O.,THIRUVANANTHAPURAM 695 002. 5 THE NODAL OFFICER,FOR CENTRAL GST, GOODS AND SERVICE TAXES, C.R. BUILDING, I.S. PRESS ROAD, KOCHI 18. 6 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI 110 037. 7 GOODS AND SERVICES TAX COUNCIL, 5TH FLOOR, TOWER-11, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001. BY ADVS. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND C
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