Mini Marson 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.*. It applied the Supreme Court's directions, which mandated GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022) and outlined the subsequent verification process.
Facts
The petitioner sought to avail transitional credit while migrating to the Goods & Services Tax regime, facing difficulties in filing or revising declarations for such credit. The matter concerned the procedural aspects of claiming transitional credit through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the ability of taxpayers to avail transitional credit and the procedural challenges in filing or revising declarations (TRAN-1 and TRAN-2 forms) for such credit 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 22ND DAY OF SEPTEMBER 2022 / 31ST BHADRA, 1944 WP(C) NO. 2453 OF 2020 PETITIONER: MINI MARSON AGED 55 YEARS M/S.TUBE ASSOCIATES, S.N.PURAM, CHENGALOOR, THRISSUR-680 312. BY ADVS. N.MURALEEDHARAN NAIR SRI.ANTONY JONES RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, IRINJALAKUDA, THRISSUR -680 125. 2 THE COMMISSIONER OF STATE GOODS SERVICE TAX, TAX TOWERS, KARAMANA, KILLIPPALAM, THIRUVANANTHAPURAM-695 002. 3 GOODS AND SERVICES TAX NETWORK PVT. LTD., EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037, REPRESENTED BY ITS MANAGING DIRECTOR. 4 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. BY ADV SHRI.P.R.SREEJITH, SC, GSTN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.2453/2020
The judgment continues below.
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