K.V.Joseph And Sons Private Limited vs. Union Of INDIA
Held
The High Court held that the issue was fully covered by the Supreme Court's judgment in *Filco Trade Centre*. It applied the Supreme Court's directions, mandating GSTN to open the common portal for TRAN-1 and TRAN-2 forms for two months (Sept-Oct 2022) for all aggrieved assessees, and for officers to verify claims within 90 days.
Facts
The petitioner sought to avail transitional credit during the migration to the GST regime, facing issues with filing/revising declarations for such credit.
Key Issues
The key legal issue was the ability of taxpayers to avail transitional credit and file/revise declarations (TRAN-1 and TRAN-2) while migrating to the GST regime, particularly concerning technical glitches and the redressal mechanism.
AI-generated summary — verify with the full judgment below
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
The judgment continues below.
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