Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944 WP(C) NO. 7926 OF 2022 PETITIONER:
1 DIWANIYA FURNISHINGS DIWANIYA PLAZA, PALARIVATTOM, KOCHI-682025, REPRESENTED BY ITS PROPRIETOR, IMAM SALIH, AGED 54 YEARS, S/O. ABOOBACKER, RESIDING AT 34/A4 KENT HAIL GARDEN APARTMENTS, STADIUM ROAD, PALARIVATTOM, KOCHI-682025.
BY ADVS.
RAAJESH S.SUBRAHMANIAN V.R.RAJESH RESPONDENTS:
1 THE GST COUNCIL REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
2 COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
3 THE COMMISSIONER OF STATE TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695001.
4 STATE TAX OFFICER, WORKS CONTRACT SPECIAL TEAM, SGST DEPARTMENT, ERNAKULAM- 682015.
5 GOODS AND SERVICE TAX NETWORK SOUGHT TO BE IMPLEADED BY ADVS.
THUSHARA JAMES, SR. GOVERNMENT PLEADER RAJESH. K.RAJU THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.7926 OF 2022 2 JUDGMENT Dated this the 01st day of September, 2022 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
WPC NO.7926 OF 2022 3 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 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.”
WPC NO.7926 OF 2022 4 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 SKP/01-09
WPC NO.7926 OF 2022 5 APPENDIX OF WP(C) 7926/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE PHOTOCOPY OF THE ORDER OF REJECTION DATED 30.4.2019 BEARING NO.32AAZPA9920C1ZS.
EXHIBIT P2 TRUE PHOTOCOPY OF THE APPELLATE ORDER DATED 17.11.2021 BEARING NO.GSTA 822019 ISSUED BY THE APPELALTE AUTHORITY.
EXHIBIT P3 TRUE PHOTOCOPY OF THE E-MAIL DATED 8.12.2021 SENT TO THE 4TH RESPONDENT.
EXHIBIT P4 TRUE PHOTOCOPY OF THE E-MAIL COMMUNICATION DATED 27.1.2022 ISSUED BY THE 4TH RESPONDENT.
RESPONDENTS' ANNEXURES:
ANNEXURE R1(A) A TRUE COPY OF THE CIRCULAR NO.39/13/2018-GST DATED 3/4/2018 TRUE COPY P.A.TO JUDGE