M/S.Pinnacle Motor Works (P) LTD vs. The Superintendent Of Central Tax And Central Excise
Held
The High Court applied the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, directing the GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022). Concerned officers were then given 90 days to verify claims and reflect allowed credit in the Electronic Credit Ledger.
Facts
The petitioners sought to avail Transitional Credit while migrating to the Goods & Services Tax regime but faced issues, possibly due to technical glitches, in filing or revising their declarations (TRAN-1 and TRAN-2 forms). They filed writ petitions seeking relief regarding this issue.
Key Issues
The key legal issue was the ability of taxpayers to avail Transitional Credit while migrating to the GST regime, specifically concerning the filing or revision of TRAN-1 and TRAN-2 declarations, often hindered by technical glitches.
Sections Cited
None explicitly mentioned by number (e.g., Section 73, Rule 86A). The judgment refers to 'Transitional Credit' and 'TRAN-1 and TRAN-2'.
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29TH DAY OF AUGUST 2022 / 7TH BHADRA, 1944 WP(C) NO. 31275 OF 2018 PETITIONER: 1 M/S. PINNACLE VEHICLES AND SERVICES (P) LTD. NH 47 MANNUTHY BY- PASS KUTTANELLUR P.O.,THRISSUR-14 REPRESENTED BY ITS EXECUTIVE DIRECTOR GAABI BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KOZHIKOD-673001 2 GOODS AND SERVICES TAX NETWORK PVT.LTD, EAST WING,4TH FLOOR,WORLD MARK-1,AEROCITY,NEW DELHI- 110037,REPRESENTED BY ITS MANAGING DIRECTOR. 3 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR,TOWER-II,JEEVAN BHARATI BUILDING,JANPATH ROAD,CONNAUGHT PLACE,NEW DELHI-110001,REPRESENTED BY ITS CHAIRMAN. 4 THE NODAL OFFICER, KOZHIKODE URBAN DIVISION,OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,KOZHIKODE URBAN DIVISION,C.R.BUILDING,MANANCHIRA,KOZHIKODE-673001. BY ADVS. SHRI.S.MANU, ASSISTANT SOLICITOR GENERAL OF INDIA SHRI.P.VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.08.2022, ALONG WITH WP(C).31371/2018,
The judgment continues below.
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