Selffridges Private Limited vs. Union Of INDIA
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.*, which directed the GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months, followed by a 90-day verification period by officers.
Facts
The petitioner, Selffridges Private Limited, filed a writ petition concerning issues faced in availing transitional credit while migrating to the Goods and Services Tax regime, specifically regarding the filing or revision of declarations through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the entitlement of taxpayers to avail transitional credit and the procedural difficulties encountered in filing or revising declarations (TRAN-1 and TRAN-2 forms) for such credit 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. 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 ,
The judgment continues below.
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