Diwaniya Furnishings vs. The GST Council
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.*. It directed that the Supreme Court's directions, which included opening the common portal for filing TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022) and subsequent verification by officers, would apply to the petitioner's case.
Facts
The petitioner sought to avail transitional credit while migrating to the Goods & Services Tax (GST) regime, an issue previously subject to rejection and appeal. The matter concerned the ability of taxpayers to file or revise declarations for availing such credit.
Key Issues
The key legal issue was the ability of taxpayers to avail transitional credit under the GST regime, specifically concerning the filing and revision of TRAN-1 and TRAN-2 forms, and addressing technical glitches or past rejections.
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 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 01.09.20
The judgment continues below.
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