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. 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 REVENUE BUILDING, I S PRESS ROAD, COCHIN, 682018.
7 COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA P O, THIRUVANANTHAPURAM-695002.
8 DEPUTY COMMISSIONER(WC AND LT) STATE GOODS AND SERVICES TAX COMPLEX, 1ST FLOOR, BAZAAR ROAD, MATTANCHERRY, ERNAKULAM-682002.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SHRI.P.R.SREEJITH, SC, GSTN 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. 3326 of 2020 3 GOPINATH P., J ….......................................
W.P.(C).No. 3326 of 2020 …............................................................
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. 3326 of 2020 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. 3326 of 2020 5 APPENDIX OF WP(C) 3326/2020 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE VAT REGISTRATION CERTIFICATE.
EXHIBIT P2 TRUE COPY OF GST REGISTRATION CERTIFICATE.
EXHIBIT P3 TRUE COPY OF THE INVOICE NO. VGS1000032 DATED 29.09.2014.
EXHIBIT P3(A) TRUE COPY OF THE INVOICE NO. VHS1000003 DATED 23.05.2015.
EXHIBIT P3(B) TRUE COPY OF THE INVOICE NO. FCEEKMA- 1516-VSA-14 DATED 14.08.2015.
EXHIBIT P4 TRUE COPY OF THE APPLICATION IN FORM 25 DATED 06.10.2014.
EXHIBIT P4(A) TRUE COPY OF THE APPLICATION IN FORM 25 DATED 08.06.2015 EXHIBIT P4(B) TRUE COPY OF THE APPLICATION IN FORM 25 DATED 21.08.2015.
EXHIBIT P5 TRUE COPY OF SANCTION ORDER AVAILABLE ON KVATIS DASHBOARD DATED 25.09.2015.
EXHIBIT P6 TRUE COPY OF LETTER DATED 20.12.2019 TO 8TH RESPONDENT.