T.P.Nazar vs. Union Of INDIA
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.*. Applying the Supreme Court's directions, the High Court ordered the GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022), with officers to verify claims within 90 days thereafter.
Facts
The petitioner, T.P. Nazar, sought to avail transitional credit (CENVAT credit) while migrating to the Goods & Services Tax regime, specifically by filing TRAN-1 and TRAN-2 forms. This was a common issue faced by taxpayers regarding the availing of pre-GST credits.
Key Issues
The key legal issue was the eligibility and procedural mechanism for taxpayers to avail transitional credit (CENVAT credit) by filing TRAN-1 and TRAN-2 forms 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. 8761 OF 2021 PETITIONER/S: T.P.NAZAR AGED 61 YEARS PROPRIETOR, M/S.EVERSHINE CHEMICAL INDUSTRIES, PALLIPURAM P.O., CHERTHALA, ALAPPUZHA DISTRICT, KERALA - 688 541. BY ADV BOBBY JOHN RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT (REVENUE), CENTRAL SECRETARIAT, NEW DELHI, PIN - 110 001. 2 THE CHIEF COMMISSIONER OF CENTRAL GST CBIC, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KACHERIPADY, ERNAKULAM, PIN - 682 018. 3 THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE THIRUVANANTHAPURAM, PUNNEN ROAD, PALAYAM, THIRUVANANTHAPURAM, PIN - 695 001. 4 THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE ALAPPUZHA DIVISION, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, PIN - 688 001. 5 THE SUPERINTENDENT OF CENTRAL GST AND CENTRAL EXCISE CHERTHALA RANGE, EAST OF KSRTC, CHERTHALA, PIN - 688 524. 6 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 7 THE STATE TAX OFFICER KERALA STATE GST DEPARTMENT,
The judgment continues below.
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