Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 30TH DAY OF AUGUST 2022 / 8TH BHADRA, 1944 WP(C) NO. 35053 OF 2019 PETITIONER:
K.V.JOSEPH AND SONS PRIVATE LIMITED, 565, KURIEKAL BUILDING, EDAPPALLY, KOCHI - 682 024, REPRESENTED BY K.J. JOSEPH, DIRECTOR,K.V. JOSEPH AND SONS PVT. LTD.
BY ADVS.
K.M.CHERIAN SRI.R.RAMAKRISHNAN POTTY SRI.N.JAYAKUMAR SRI.LIJO VARGHESE RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY THE SECRETARY(REVENUE), DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001.
2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMES, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI - 110 001.
3 THE GOODS AND SERVICES TAX COUNCIL, JEEVAN BHARATI BUILDING, JANPATH ROAD, NEW DELHI - 110 001.
4 THE JOINT COMMISSIONER, CGST NODAL OFFICERS FOR IT GRIEVANCE REDRESSAL MECHANISM, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, IS PRESS ROAD, KOCHI - 682 018.
5 THE ASST. COMMISSIONER (TECH), OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, IS PRESS ROAD, KOCHI - 682 018.
6 THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002.
W.P (C) No.35053/2019 -2- 7 THE NODAL OFFICER GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM - 695 002.
BY ADVS.
Mr.A.K.HARIDAS, CGC SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT:
ADV. S MANU (ASGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.35053/2019 -3- J U D G M E N T 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 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.
W.P (C) No.35053/2019 -4- 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 AMG
W.P (C) No.35053/2019 -5- APPENDIX OF WP(C) 35053/2019 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE GST REGISTRATION CERTIFICATE NO.
32AAFCK5181L1ZD.
EXHIBIT P2 THE TRUE COPY OF CHALLAN NO. 00134 DATED 31-01-2018 FOR THE SERVICE TAX AND INTEREST PAID.
EXHIBIT P3 THE TRUE COPY OF THE STATEMENT OF TRANSITIONAL INPUT TAX CREDIT OF TRAN - 1.
EXHIBIT P4 THE TRUE COPY OF THE REQUEST LETTER DATED 29-11-2019 SUBMITTED TO THE RESPONDENT.
EXHIBIT P5 THE TRUE COPY OF THE REPLY LETTER NO. C.NO.
IV/16/68/2019-TECH DATED 09-12-2019 RECEIVED FROM RESPONDENT.