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. 6660 OF 2019 PETITIONER:
1 SABU THOMAS, AGED 59 YEARS S/O.THOMAS, PROPRIETOR M/S.TYRE INDIA, M.C.ROAD, THIRUVALLA, KERALA STATE.
BY ADVS.
SREEKANTH S.NAIR SRI.S.JATHIN DAS RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
2 THE PRINCIPAL SECRETARY, FINANCE (GST WING), FINANCE (REV-I) DEPARTMENT, 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P.ESTATE, NEW DELHI - 110 002.
3 GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001.
4 GOODS AND SERVICE TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110 037.
5 THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, KERALA - 695 001.
6 THE DEPUTY COMMISSIONER -CUM NODAL OFFICER, OFFICE OF THE COMMISSIONER OF CGST AND CENTRAL EXCISE, CGST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM - 695 002.
BY ADVS.
ADV. S MANU (ASGI) SRI.M.A.VINOD, CGC SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.6660 OF 2019 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.6660 OF 2019 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.6660 OF 2019 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.6660 OF 2019 5 APPENDIX OF WP(C) 6660/2019 PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF SCREENSHOT PRINTOUT OF THE GST WEB PORTAL.
EXHIBIT P2 TRUE COPY THE PRINTOUT OF THE MAIL SENT BY THE PETITIONER TO GST SYSTEM DATED 13/06/2018.
EXHIBIT P3 TRUE COPY OF LETTER DATED 06/07/2018 SUBMITTED BY THE PETITIONER BEFORE THE 6TH RESPONDENT.
EXHIBIT P4 TRUE COPY OF JUDGMENT DATED 14/06/2018 IN W.P.
(C) 17348/2018 OF THIS HON'BLE COURT.
RESPONDENTS' EXHIBITS: NIL TRUE COPY P.A.TO JUDGE