M/S.Jelitta Publicity vs. The Union Of INDIA
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.* It applied the Supreme Court's directions, instructing GSTN to open the common portal for filing TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) and for officers to verify claims within 90 days.
Facts
M/s. Jelitta Publicity filed a writ petition concerning the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime, seeking to address difficulties in filing/revising declarations.
Key Issues
The key legal issue was the process and availability for taxpayers to avail Transitional Credit, specifically through TRAN-1 and TRAN-2 forms, during the migration to the GST regime.
AI-generated summary — verify with the full judgment below
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. 36508 OF 2018 PETITIONER/S: M/S.JELITTA PUBLICITY, PUKADIYIL BUILDING, NAGAMPADOM, KOTTAYAM, KERALA - 686 006, REPRESENTED BY ITS PARTNER P.T. ABRAHAM. BY ADVS. K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.ANJANA KANNATH SMT.RANI MUMTHAS RESPONDENT/S: 1 THE UNION OF INDIA, REPRESENTED BY THE SECRETARY(REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110 001. 2 THE SECRETARY, FINANCE (GST WING), FINANCE (REV-1) DEPARTMENT, 4TH LEVEL, A - WING, DELHI SECRETARIAT, I.P.ESTATE, NEW DELHI-110002. 3 THE GOODS AND SERVICE TAX COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. W.P.C.No. 36508 of 2018 2 4 GOODS AND SERVICE TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOR, WORLD MARK-1, AEROCITY, NEW DELHI - 110037. 5 THE DEPUTY COMMISSIONER/ NODAL OFFICER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001. 6 THE ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, KOTTAYAM DIVISION,
The judgment continues below.
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