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. 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, KOTTAYAM - 686001.
7 THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695002.
BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS 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. 36508 of 2018 3 GOPINATH P., J ….......................................
W.P.(C).No. 36508 of 2018 …............................................................
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. 36508 of 2018 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. 36508 of 2018 5 APPENDIX OF WP(C) 36508/2018 PETITIONER EXHIBITS EXHIBIT P1 COPY OF THE AUDIT REPORT NO.A.R.NO.89/ST/31/17-18/367 DATED 16.5.2018 PREPARED BY THE DEPUTY COMMISSIONER, CENTRAL TAX, CENTRAL EXCISE & CUSTOMS, AUDIT CIRCLE III, KOTTAYAM.
EXHIBIT P2 TRUE COPY OF THE TRAN-1 DECLARATION (IN HARD COPY)FORM EXHIBIT P3 TRUE COPY OF THE CIRCULAR NO.39/13/2018- GST DATED 3.4.2018 ISSUED BY THE CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI.