Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 31ST DAY OF AUGUST 2022 / 9TH BHADRA, 1944 WP(C) NO. 35436 OF 2019 PETITIONER/S:
AMTEX INDUSTRIES 10/615(19), SECOND FLOOR, GERMAN PLAZA, COLLEGE ROAD, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER SRI SREEKUMAR VINOD KUMAR.
BY ADVS.
N.MURALEEDHARAN NAIR SRI.S.JAFFERALI RESPONDENT/S:
1 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENEU, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110 001 2 GOODS AND SERVICE TAX COUNCIL, REPRESENTED BY ITS CHAIRPEERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI 110 001 3 THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA 695 002.
4 THE NODEL OFFICER FOR CENTRAL GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA 695 002 5 SUPEERINTENDENT OF CENTRAL GOODS AND SERVICE TAX NORTH RANGE, PALAKKAD 678 001.
BY ADVS.
W.P.C.No. 35436 of 2019 2 SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.VIJAYAKUMAR SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT:
ADV. S MANU (ASGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.C.No. 35436 of 2019 3 GOPINATH P., J ….......................................
W.P.(C).No. 35436 of 2019 …............................................................
Dated this the 31st day of August, 2022 JUDGMENT 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 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
W.P.C.No. 35436 of 2019 4 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.” 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 Dxy
W.P.C.No. 35436 of 2019 5 APPENDIX OF WP(C) 35436/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE REQUEST GIVEN TO THE 5TH RESPONDENT FOR CENVAT CREDIT (TRAN 1) EXHIBIT P2 TRUE COPY OF THE JUDGMENT IN W.P(C) NO.
29024 OF 2018 DATED 12-09-2018