Judgment
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. 25242 OF 2019 PETITIONER/S:
UNIVERSAL PIPES, 34/574-B, PAREL BUILDING, PADIVATTOM, NEAR BY PASS JUNCTION, KOCHI - 682 024, REPRESENTED BY THE MANAGING PARTNER, MR.JOHNSON P.O.
BY ADVS.
BABU CHERUKARA SRI.K.K.ALIAS RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO FINANCE DEPARTMENT (G S T), DHAND MANTHARALAYA NEW DELHI, PIN - 110 001.
2 THE COMMISSIONE OF CENTRAL EXCISE AND SERVICE TAX DEPARTMENT, I.S.PRESS ROAD, ERNAKULAM, COCHIN - 682 018.
3 STATE OF KERALA, REPRESENTED BY THE SECRETARY, FINANCE DEPARTMENT, SECRETARIAT, TRIVANDRUM, PIN - 695 001.
4 COMMISSIONER OF GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN - 695 002.
5 STATE TAX OFFICER, C T O CIRCLE 1, KERALA GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN- 682 015.
BY ADVS.
Mr.JOSEPH RONY JOSE, CGC SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25242 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
WP(C) NO. 25242 OF 2019 3 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.
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 ajt
WP(C) NO. 25242 OF 2019 4 APPENDIX OF WP(C) 25242/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 7/8/2019.
EXHIBIT P2 TRUE COPY OF COMPUTER PRINTOUT OF THE DECISION OF THE HON'BLE ALLAHABAD HIGH COURT IN THE CASE FILED BY GUPTA AGENCIES AGAINST UNION OF INDIA.
EXHIBIT P3 TRUE COPY OF COMPUTER PRINTOUT OF E-MAIL ISSUED TO THE PETITIONER DATED 13/01/2019.
EXHIBIT P4 TRUE COPY OF THE COMPUTER PRINT OUT OF MAIL DATED 21/03/2019 ISSUED BY THE PETITIONER.