Judgment
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 FOLLOWING:
WP(C) NO. 24211 OF 2019 2 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 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.
WP(C) NO. 24211 OF 2019 3 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 okb/ //True copy// P.S. to Judge
WP(C) NO. 24211 OF 2019 4 APPENDIX OF WP(C) 24211/2019 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE SCREEN SHOT OF THE STATEMENT GIVING THE DETAILS OF THE STOCK UPLOADED BY THE PETITIONER.
EXHIBIT P2 COPY OF JUDGMENT IN WP(C) NO. 22055 OF 2018 OF THIS COURT.