M/S. Pinnacle Vehicles And Services (P) LTD. vs. The Superintendent Of Central Tax And Central Excise
Held
The High Court held that the issues raised were completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.* It directed that the Supreme Court's directions, including opening the GSTN portal for TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022) for all aggrieved assessees to claim transitional credit, would apply to the present case.
Facts
The petitioners, M/s. Pinnacle Vehicles and Services (P) Ltd. and M/s. Pinnacle Motor Works (P) Ltd., filed writ petitions concerning their inability to avail Transitional Credit while migrating to the Goods & Services Tax regime. They faced issues with filing or revising declarations for transitional credit.
Key Issues
The key legal issue was the entitlement of taxpayers to avail Transitional Credit while migrating to the GST regime, specifically addressing difficulties in filing or revising TRAN-1 and TRAN-2 declarations.
AI-generated summary — verify with the full judgment below
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,
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