Naik Distributors vs. Joint Commissioner And Principal Nodal Officer
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, which directed GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept-Oct 2022). The Supreme Court's directions, including verification by officers and reflection in the Electronic Credit Ledger, were applied to the present case.
Facts
The petitioner sought to avail transitional credit while migrating to the Goods & Services Tax regime, having faced issues in filing/revising declarations for TRAN-1 and TRAN-2 forms. They had filed complaints regarding their claim for transitional credit.
Key Issues
The key legal issue was concerning the availability and process for availing transitional credit while migrating to the GST regime, specifically regarding the filing and revision of TRAN-1 and TRAN-2 forms.
Sections Cited
Transitional Credit, TRAN-1, TRAN-2
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 26TH DAY OF AUGUST 2022 / 4TH BHADRA, 1944 WP(C) NO. 25274 OF 2020 PETITIONER: NAIK DISTRIBUTORS 31/2144 B1, KUTHAPADY ROAD, THAMMANAM P.O., ERNAKULAM- 682032, REPRESENTED BY ITS MANAGING PARTNER, H.MANOHAR NAIK, AGED 67 YEARS, S/O.L.HARI NAIK, RESIDING AT VASANT 31/2144-B2, KUTHAPPADI ROAD, THAMMANAM P.O., PIN-682031. BY ADVS. C.K.PAVITHRAN SMT.NEENU PAVITHRAN RESPONDENT/S: 1 JOINT COMMISSIONER AND PRINCIPAL NODAL OFFICER OFFICE OF THE COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. 2 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, ERNAKULAM RANGE-4, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, KOCHI-682018. 3 THE OFFICER, GST GRIEVANCE CELL, ERNAKULAM, OFFICE OF THE JOINT COMMISSIONER, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018. BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.25274/2020 -2- J U D G M E N T This Writ Petition relates to th
The judgment continues below.
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