Innotek Industries PVT LTD. v. The State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THUR AY, THE 29TH DAY OF SEPTEMBER 2022 / 7TH ASWINA, 1944 WP(C) NO. 41090 OF 2018 PETITIONER: INNOTEK INDUSTRIES PVT LTD., ANAMALA ROAD, CHALAKUDY, REPRESENTED BY ITS MANAGING DIRECTOR T.A.SAJEEVAN. BY ADVS. SANTHOSH P. ABRAHAM SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX, KERALA, CHALAKUDY-680 307. 2 GOODS SERVICE TAX COUNCIL, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATH BUILDING, JANPATH, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY THE SECRETARY TO GST COUNCIL. 3 THE GOODS AND SERVICE TAX NET WORK PVT.LTD., GSTIN, EAST WING, WORK MARK-I, 4TH FLOOR, AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT, NEW DELHI-110 037, REPRESENTED BY ITS MANAGING DIRECTOR. 4 THE COMMISISONER OF STATE TAX, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 001. 5 THE NODEL OFFICER(DEPUTY COMMISSIONER OF STATE TAX), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE TAX COMPLEX, MATTANCHERY-682 002. BY ADV GOVERNMENT PLEADER ADV. JASMIN M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P. (C.) No. 41090 of 2018 ..2.. J U D G M E N T 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
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
W.P. (C.) No. 41090 of 2018 ..3.. 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 whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).
GSTN has to ensure that there are no technical glitch during the said time.
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.
Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.”
W.P. (C.) No. 41090 of 2018 ..4.. 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. GOPINATH P.
JUDGE RMV
W.P. (C.) No. 41090 of 2018 ..5.. APPENDIX OF WP(C) 41090/2018 PETITIONER EXHIBITS EXHIBIT P1OF THE REGISTRATION CERTIFICATE NO.32AACC17581B1ZV DATED 16.07.2018. EXHIBIT P2OF THE TRAN 1 SUBMITTED BY THE PETITIONER. EXHIBIT P3OF THE GSTR -3B FOR JULY 2017. EXHIBIT P4OF THE REQUEST WITH ANNEXURES SUBMITTED ON 06.10.2018. EXHIBIT P5OF THE APPLICATION FILED BEFORE THE RESPONDENT.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.