M/S Brothers Engineering Contractors vs. Union Of INDIA
Held
The High Court applied the Supreme Court's directions from *Union of India v. Filco Trade Centre Pvt. Ltd.*, instructing GSTN to open the common portal for TRAN-1 and TRAN-2 forms from September 1 to October 31, 2022, for all aggrieved assessees. Concerned officers were directed to verify claims within 90 days and reflect the allowed credit in the Electronic Credit Ledger.
Facts
M/s Brothers Engineering Contractors filed a writ petition concerning difficulties in availing Transitional Credit and filing/revising declarations (TRAN-1 and TRAN-2) during the migration to the Goods & Services Tax regime.
Key Issues
The key legal issue was the ability of taxpayers to avail Transitional Credit and the procedural challenges in filing or revising TRAN-1 and TRAN-2 declarations during the transition 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. 3326 OF 2020 PETITIONER/S: M/S BROTHERS ENGINEERING CONTRACTORS MUNDOKUZHI BUILDING, NEAR BPCL MAIN GATE, DOOR NO.13/71, AMBALAMUGAL, KOCHI-682302., REPRESENTED BY ITS MANAGING PARTNER, MR.P.V. UMMER. BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.AJAY V.ANAND SRI.P.S.SREE PRASAD RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, RESPONDENTS NORTH BLOCK, NEW DELHI-110001. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY(TAXES), DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE GST COUNCIL REPRESENTED BY SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CANNAUGHT PLACE, NEW DELHI-110001. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
W.P.C.No. 3326 of 2020 2 REPRESENTED BY ITS SECRETARY(REVENUE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO.137, NORTH BLOCK, NEW DELHI-110001. 5 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK 1, AEROCITY, NEW DELHI-110037. 6 NODAL OFFICER OF GST AND CENTRAL EXCISE, CENTRAL
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