Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 31ST DAY OF AUGUST 2022 / 9TH BHADRA, 1944 WA NO. 530 OF 2020 WP(C) 32968/2019 OF HIGH COURT OF KERALA APPELLANT/S:
1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNED OF INDIA, NORTH BLOCK , NEW DELHI-110 001 2 GOODS AND SERVICES TAX COUNCIL 5TH FLOOR, TOWER-11,JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE , MINISTRY OF FINANCE, NO.137, NORTH BLOCK, NEW DELHI-110 001 4 THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI-682 018 5 GOODS AND SERVICE TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037 6 THE NODAL OFFICER, GOODS AND SERVICE TAX NETWORK, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037 7 THE JOINT COMMISSIONER,PRINCIPAL NODAL OFFICER, C.R.BUILDING, IS PRESS ROAD, KOCHI-682 018 8 THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, C.R.BUILDING, IS PRESS ROAD, KOCHI-682 018
WA 530/2020 -2- 9 SUPERINTENDENT,OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682 018 10 THE ASSISTANT COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682 018 BY ADV P.R.SREEJITH RESPONDENT/S:
1 LARSEN AND TOURBRO LIMITED SKYBRIGHT BUILDING, M.,G ROAD, RAVIPURAM JUNCTION, KOCHI-6872 018 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695 002 OTHER PRESENT:
SR GP.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 31.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA 530/2020 -3- S.V.BHATTI & BASANT BALAJI, JJ.
- - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - Writ Appeal No.530 of 2020 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - JUDGMENT (Dated this the 31st day of August 2022) Basant Balaji J., This Writ appeal is filed by the first respondent and 3 to 11 in W.P.(C) No. 32968 of 2019. The first respondent filed the writ petition to set aside Ext.P10 communication issued by the 11th respondent therein and for further direction directing the respondent to facilitate the corrections involved in FORM GST TRAN-1 1 and also appropriately allow the petitioner to revise the FORM GST TRAN -1 in order to include input the credit. The learned single Judge by the judgment allowed writ petition quashing the impugned communication and directed the respondents to permit the petitioner to revise his TRAN-1 Forms either electronically or manually on or before 31.12.19.
WA 530/2020 -4- 2. Today when the case is called, learned counsel for the appellants submitted that the issue raised in this appeal is already concluded by the judgment of the Hon’ble Supreme Court in Special Leave Appeal Nos.32709 and 32710 of 2018. In which it was directed that the Goods and Services Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022. In view of the said direction of the Apex Court, nothing survives in the writ appeal and the same is disposed of in tune with the judgment of the Apex Court.
sd S.V.BHATTI,
JUDGE sd BASANT BALAJI,
JUDGE dl/