Union Of INDIA vs. Larsen And Tourbro Limited
Held
The High Court disposed of the writ appeal, noting that the issue was concluded by a Supreme Court judgment. The Supreme Court had directed the Goods and Services Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 forms for two months from 01.09.2022 to 31.10.2022.
Facts
Larsen and Tourbro Limited filed a writ petition challenging a communication that prevented them from revising FORM GST TRAN-1 to include input tax credit. The Single Judge allowed the petition, quashing the communication and directing the respondents to permit revision of TRAN-1 Forms electronically or manually by 31.12.19.
Key Issues
The key legal issue was whether the petitioner was entitled to revise FORM GST TRAN-1 to claim transitional input tax credit and the validity of a communication preventing such revision.
Sections Cited
FORM GST TRAN-1, FORM GST TRAN-2
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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
The judgment continues below.
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