Sabu Thomas vs. Union Of INDIA
Held
The High Court held that the issue was fully 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, including opening the common portal for TRAN-1 and TRAN-2 forms for two months and subsequent verification by officers, would apply to the present case.
Facts
The petitioner filed a writ petition seeking to avail transitional credit and address issues related to filing/revising declarations (TRAN-1 and TRAN-2 forms) during the migration to the Goods & Services Tax regime.
Key Issues
The key legal issue was the entitlement of taxpayers to avail transitional credit and the procedural challenges, including technical glitches, in filing or revising TRAN-1 and TRAN-2 forms while 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 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
BY ADVS. ADV. S MANU (ASGI) SRI.M.A.VINOD, CGC SRI.P
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