Judgment
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 COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.31275 & 31371 OF 2018 2 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. 31371 OF 2018 PETITIONER:
1 M/S.PINNACLE MOTOR WORKS (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 KRISHNA .K RESPONDENTS:
1 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE AMBALOOR, THRISSUR DISTRICT - 680 014 2 GODDS AND SERVICES TAX NETWOK PVT.LTD, EAST WING, 4TH FLOOR, WORLD MARK-1,AEROCITY,NEW DELHI- 110037,REP.BY ITS MANAGING DIRECTOR.
3 GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER-II,JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
4 THE NODAL OFFICER, CHALAKUDY DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE,CHALAKUDY DIVISION,, C.R.BUILDING, SAKTHAN THAMPURAN NAGAR, KOZHIKODE-680001.
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).31275/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC Nos.31275 & 31371 OF 2018 3 JUDGMENT [WP(C) Nos.31275/2018, 31371/2018] Dated this the 29th day of August , 2022 These writ petitions relate 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 petitions stand 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
WPC Nos.31275 & 31371 OF 2018 4 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.
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
WPC Nos.31275 & 31371 OF 2018 5 writ petitions are therefore disposed of on the above terms.
Sd/- GOPINATH P.
JUDGE SKP/29-08
WPC Nos.31275 & 31371 OF 2018 6 APPENDIX OF WP(C) 31371/2018 PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF STATEMENT GIVING THE DETAILS OF THE STOCK OF THE PETITIONER.
EXHIBIT P2 COPY OF SCREEN SHOT EVIDENCING THE COMPUTER GLITCH.
EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE ASST. COMMISSIONER EXHIBIT P4 COPY OF JUDGMENT IN WPC.NO.22055/18 OF THIS HON'BLE COURT.
RESPONDENTS' EXHIBITS: NIL
WPC Nos.31275 & 31371 OF 2018 7 APPENDIX OF WP(C) 31275/2018 PETITIONER'S EXHIBITS:
EXHIBIT P1 COPY OF STATEMENT GIVIN THE DETAILS OF THE STOCK OF THE PETITIONER EXHIBIT P2 COPY OF SCREEN SHOT EVIDENCING THE COMPUTER GLITCH EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P4 COPY OF JUDGMENT IN W.P(C)NO.22055/18 OF THIS HON'BLE COURT.
RESPONDENTS' EXHIBITS: NIL TRUE COPY P.A.TO JUDGE