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. 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 CUSTOMS SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SRI.P.R.AJITHKUMAR 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. 23626 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. 23626 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. 23626 OF 2019 4 APPENDIX OF WP(C) 23626/2019 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE REGISTRATION CERTIFICATE ISSUED TO THE PETITIONER UNDER THE GST LAW.
EXHIBIT P2 A TRUE COPY OF THE REPRESENTATION SENT TO THE 2ND RESPONDENT DATED 26.4.2018.
EXHIBIT P3 A TRUE COPY OF THE LETTER SENT TO THE 3RD RESPONDENT BY THE 2ND RESPONDENT DATED 1.5.2018.
EXHIBIT P3 (A) A TRUE COPY OF THE REVISED LETTER SENT TO THE 3RD RESPONDENT BY THE 2ND RESPONDENT DATED 03.5.2018.
EXHIBIT P4 A TRUE COPY OF CIRCULAR NO. 39/13/2018-GST DATED 3.4.2018.
EXHIBIT P5 A TRUE COPY OF JUDGMENT OF THIS HONBLE COURT IN WPC 29560 OF 2018 DATED 19.9.2018.
EXHIBIT P6 A TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 20.3.2019.
Exhibit P7 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF PUNJAB & HARYANA IN ADFERT TECHNOLOGIES PVT LTD V UNION OF INDIA 2019 (1) TMI 282-PUNJAB & HARYANA HIGH COURT DATED 14/11/2019.
Exhibit P8 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT IN UNION OF INDIA V MERCHEM INDIA PVT.LTD., 2021 (7) TMI 911-KERALA HIGH COURT DATED 05/07/2021.
Exhibit P9 A TRUE COPY OF THE JUDGMENT OF HON'BLE HIGH COURT OF MADRAS IN M/S.SAMRAJYAA AND COMPANY V. DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, 2020(2) TMI 795-MADRAS HIGH COURT DATED 21/01/2021.
Exhibit P10 A TRUE COPY OF THE NEWS ARTICLE DATED 23/08/2021.
Exhibit P11 A TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF MADRAS IN M/S.BHARAT ELECTRONICS LTD V COMMISSIONER OF CENTRAL EXCISE, GST, 2021 (7) TMI 334-MAD HC, DATED 21/06/2021.