M/S. Aswin Paper Company vs. The Commissioner Of State GST
Held
The 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.*. It directed that the Supreme Court's instructions for opening the GSTN portal for TRAN-1/TRAN-2 forms, allowing taxpayers to file/revise claims, and subsequent verification by officers, would apply to the petitioner's case.
Facts
The petitioner, M/S. ASWIN PAPER COMPANY, filed a writ petition concerning the issue of availing transitional credit while migrating to the Goods & Services Tax regime. The petition addressed difficulties faced by taxpayers in filing or revising declarations for such credit.
Key Issues
The key legal issue was the process and eligibility for availing transitional credit, specifically regarding the filing and revision of TRAN-1 and TRAN-2 forms, during the migration to the GST regime.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 23RD DAY OF SEPTEMBER 2022 / 1ST ASWINA, 1944 WP(C) NO. 30510 OF 2018 PETITIONER: M/S. ASWIN PAPER COMPANY 41/1624, ARANGATH CROSS ROAD, PULLEPPADY, NEAR KADAVIL COURT FLAT, ERNAKULAM- 682 018. REPRESENTED BY ITS MANAGING PARTNER M. RAVINDRAN BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE COMMISSIONER OF STATE GST TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPURAM -695 002. 2 ASST. COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE-II, DEPARTMENT OF COMMERCIAL TAXES, SALES TAX COMPLEX, THEVARA, ERNAKULAM, KOCHI-682 015. 3 GOODS AND SERVICES TAX NETWORKS PVT.LTD, EAST WING, 4TH FLOOR, WORLD MARK-I, AEROCITY, NEW DELHI-110 037, REP.BY ITS MANAGING DIRECTOR. 4 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II,JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DLEHI-110001, REP.BY ITS CHAIRMAN. BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.30510/2018 2 JUDGMENT This
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