Marson Cheriyan vs. The Assistant Commissioner Of State Tax
Held
The Court applied the Supreme Court's directions in Union of India v. Filco Trade Centre, mandating GSTN to reopen the common portal for TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) to allow taxpayers to file/revise claims, followed by a 90-day verification period by officers.
Facts
The petitioner sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, facing issues with filing or revising declarations for such credit.
Key Issues
The key legal issue was the process and timeline for taxpayers to avail Transitional Credit by filing or revising TRAN-1 and TRAN-2 forms after migrating to the GST regime.
Sections Cited
None mentioned
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. 2438 OF 2020 PETITIONER: MARSON CHERIYAN AGED 58 YEARS M/S.TUBELINKS, S.N.PURAM, CHENGALOOR, THRISSUR-680 312. BY ADVS. N.MURALEEDHARAN NAIR ANTONY JONES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. 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-110 037, 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.BUILDING, 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 D
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