Judgment
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.
6134
OF 202
0 PETITIONER/S:
M/S OSCAR WOOD INDUSTRIES X111/172, PULLUVAZHY P.O.PERUMBAVOOR-683 541, REPRESENTED BY P.Y MAHIN,MANAGING PARTNER.
BY ADVS.
P.S.SOMAN SMT.T.RADHAMONY RESPONDENT/S:
1 THE JOINT COMMISSIONER (GENERAL) PRINCIPAL NODAL OFFICER, OFFICE OF THE COMMISSIONER OF STATE TAX , TAX TOWER, KARAMANA P.O.THIRUVANANTHAPURAM-695 002.
2 THE ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE, PERUMBAVOOR-683 542.
3 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR-683 542.
4 THE NODAL OFFICER FOR CENTRAL GST, CENTRAL GOODS AND SERVICE TAX DEPARTMENT, C.R.BUILDING, IS PRESS ROAD, KOCHI-18.
5 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORK MARK-1, AERO CITY, NEW DELHI-110 037, REPRESENTED BY ITS CHAIRMAN.
6 GOODS AND SERVICE TAX COUNCIL , 5TH FLOOR, TOWER-11, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001.
BY ADV Mr.P.R.AJITH KUMAR, CGC ADV. P R SREEJITH (SC - GSTN ) 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. 6134 OF 2020 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. 6134 OF 2020 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. 6134 OF 2020 4 APPENDIX OF WP(C) 6134/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER EXHIBIT P2 TRUE COPY OF THE CONSOLIDATED KVAT RETURN FILED BY THE PETITIONER FOR THE PERIOD FROM 1.4.2017 TO 30.6.2017 EXHIBIT P3 TRUE COPY OF LETTER REJECTING THE APPLICATION FOR GRANTING OPPORTUNITY FOR FILING TRAN-1 BY THE 3RD RESPONDENT EXHIBIT P4 TRUE COPY OF CIRCULAR NO 39/13/2018-GST DATED 3.4.2018