Innotek Industries PVT LTD. vs. The State Tax Officer
Held
The High Court disposed of the petition by applying the Supreme Court's directions in *Filco Trade Centre*, which mandated GSTN to reopen the common portal for TRAN-1 and TRAN-2 for two months (Sept 1 to Oct 31, 2022) for all aggrieved assessees to file or revise forms, with officers to verify claims within 90 days.
Facts
The petitioner, Innotek Industries Pvt Ltd, sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, specifically regarding issues with filing/revising declarations through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue concerned the entitlement of a registered assessee to avail Transitional Credit and the procedural challenges in filing or revising TRAN-1 and TRAN-2 forms 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. THURSDAY, 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 S
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