Judgment
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 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 petition stands 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 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.
W.P (C) No.25274/2020 -3- 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 Writ Petition is therefore disposed of on the above terms.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.25274/2020 -4- APPENDIX OF WP(C) 25274/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE PARTICULARS OF THE CLAIM OF RS.8,73,540/- WORKED OUT BY THE PETITIONER.
EXHIBIT P2 TRUE COPY OF THE COMPLAINT DATED 19.12.2018.
EXHIBIT P3 TRUE COPY OF THE COMPLAINT DATED 29.12.2018 BEFORE THE GST GRIEVANCE CELL.
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 10.06.2019 ISSUED BY THE 2ND RESPONDENT.
EXHIBIT P5 TRUE COPY OF COMPLAINT NO.GA320119000055T DATED 04.01.2019.
EXHIBIT P6 TRUE COPY OF THE COMPLAINT REQUESTING FOR RECTIFICATION WAS FILED ON 21.10.2019.
EXHIBIT P7 TRUE COPY OF THE PETITION DATED 03.03.2020.