P.I.Sucy vs. The State Tax Officer
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 GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for two months and for officers to verify claims within 90 days.
Facts
The petitioner sought to avail transitional credit while migrating to the Goods & Services Tax regime, facing common issues with filing/revising declarations for such credit.
Key Issues
The key legal issue was concerning the difficulties faced by taxpayers in filing/revising declarations and availing transitional credit during the migration to the GST regime.
AI-generated summary — verify with the full judgment below
WP(C) NO. 24211 OF 2019 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 27TH DAY OF SEPTEMBER 2022 / 5TH ASWINA, 1944 WP(C) NO. 24211 OF 2019 PETITIONER/S: P.I.SUCY AGED 74 YEARS PROPRIETRIX, M/S. RAJA AGENCIES, 26/182, RAJA BUILDING, VITHUNNI ROAD, NOORANI POST, PALAKKAD - 678 004. BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE STATE TAX OFFICER 1ST CIRCLE, STATE GST DEPARTMENT, PALAKKAD - 678 001. 2 GOODS AND SERVICES TAX NETWORK PVT. LTD., EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037, REPRESENTED BY ITS MANAGING DIRECTOR. 3 GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001, REPRESENTED BY ITS CHAIRMAN. 4 THE NODAL OFFICER PALAKKAD DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, PALAKKAD DIVISION, 1ST FLOOR, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD - 678 001. BY ADVS. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOL
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