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. 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, MINI CIVIL STATION, CHERTHALA, PIN - 688 524.
BY ADVS.
SRI.B.PREM KUMAR, CGC SRI.P.G.JAYASHANKAR 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. 8761 OF 2021 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. 8761 OF 2021 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. 8761 OF 2021 4 APPENDIX OF WP(C) 8761/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE INTIMATION DATED 21/09/2017, ISSUED BY THE GST PORTAL TO THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE GST REGISTRATION CERTIFICATE, DATED 09/11/2018, ISSUED BY THE GST PORTAL TO THE PETITIONER.
EXHIBIT P3 TRUE COPY OF THE SCREENSHOT SHOWING HE DETAILS OF TRANI CLAIMING A CENVAT CREDIT OF RS.13,77,500.00 TO THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE REPRESENTATION DATED 10/03/2021, SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE INTIMATION RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE 6TH RESPONDENT.