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. 32003 OF 2019 PETITIONER/S:
SELFFRIDGES PRIVATE LIMITED 39/1708, M.G. ROAD PALLIMUKKU, ERNAKULAM KERALA 682 016, REPRESENTED BY ITS MANGING DIRECTOR SRI.C. GIRIDHARAN.
BY ADVS.
P.SANKARANKUTTY NAIR SRI.SHANKAR V.
RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY PRINCIPAL SECRETARY, MINISTRY OF LABOUR AND EMPLOYMENT NEW DELHI 110 001.
2 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TAXES SECRETARIAT THIRUVANANTHAPURAM 695 003.
3 GST COUNCIL,REPRESTNED BY ITS REVENUE SECRETRY, AND EX OFFICIO SECRETARY TO THE GST COUNCIL, SECRETARIAT 5TH FLOOR, TOWER II JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001.
4 COMMISSIONER,OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II JEEVAN BHARATHI BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE NEW DELHI 110 001.
5 COMMISSIONER OF STATE TAX,TAX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM , KARAMANA P.O. THIRUVANANTHAPURAM 695 001.
6 THE DEPUTY COMMISSIONER OF CENTRAL EXCISE.
4TH FLOOR, CENTRAL EXCISE BHAVAN, KATRIKADAVU, ERNAKULAM , KOHCI 682 017.
7 THE PRINCIPAL NODAL OFFICER, JOINT COMMISSIONER (TECH), OFFICE OF THE OFFICE OF THE COMMISSIONER, OF CENTRAL TAX AND CENTRAL EXCISE, KOCHI CR BUILDING, IS PRESS ROAD, KOCHI 682 018.
WP(C) NO. 32003 OF 2019 2 8 NODAL OFFICER,GOODS AND SERVICES TAX (INFORMATION SYSTEM), OFFICER OF THE COMMISSIONER OF STATE GOODS SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM 695 022.
9 ADDL.R9. NATIONAL INFORMATICS CENTRE (MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY) DEPARTMENT OF INFORMATION TECHNOLOGY, NATIONAL INFORMATICS CENTRE, LODHI ROAD, NEW DELHI - 110 003, REPRESENTED BY ITS DIRECTOR GENERAL. ADDL.R9 IS IMPLEADED AS PER ORDER DATED 10/01/2020 IN I.A.NO.1/2020 IN WP(C).
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS ADV. S MANU (ASGI) 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. 32003 OF 2019 3 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. 32003 OF 2019 4 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. 32003 OF 2019 5 APPENDIX OF WP(C) 32003/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE RELEVANT EXTRACT OF THE STOCK STATEMENT GIVING THE DETAILS OF THE STOCK TO BE UPLOADED IN THE FORM GST TRAN-1.
EXHIBIT P1 FORM NO. 53 CLOSING STOCK INVENTORY AS ON 30/6/2017 UPLOADED IN THE ANNUAL KVAT 2005 FOR THE YEAR 2017-2018.
EXHIBIT P2 TRUE COPY OF THE ORDER NO. 9/2017-GST ISSUED BY THE 4TH RESPONDENT DATED 15/11/2017.
EXHIBIT P3 TRUE COPY OF THE SCREENSHOT OF THE WEB PORTAL OF THE FIRST RESPONDENT EVIDENCING THE FACTUM OF ATTEMPTING TO FILE THE GST TRAN-1.
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 3.8.2018 SUBMITTED BY THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 14.8.2018 IN WPC NO. 27594 OF 2018.
EXHIBIT P6 TRUE COPY OF THE LETTER ISSUED BY THE PETITIONER TO THE 6TH RESPONDENT DATED 21.09.2019.
EXHIBIT P7 TRUE COPY OF THE REPLY NO.C. NO.
IV/16/72/2018 TECHNISSUED BY THE 6TH RESPONDENT DATED 9.1.2018.
EXHIBIT P8 TRUE COPY OF THE LETTER DATED 10.10.2018 OF THE PETITIONER.
EXHIBIT P9 TRUE COPY OF THE EMAIL DATED 09.01.2019 ISSUED BY THE PETITIONER TO THE 6TH RESPONDENT.
EXHIBIT P10 TRUE COPY OF THE E MAIL DATED 9.1.2019.
EXHIBIT P11 TRUE COPY OF THE EMAIL DATED 31.1.2019.
EXHIBIT P12 TRUE COPY OF THE LETTER C. NO. IV/16/72/2018- TECH DATED 20.3.2019 OF THE 6TH RESPONDENT.