Naik Meditechs And Devices PVT. LTD. vs. Joint Commissioner And Principal Nodal Officer
Held
The High Court, relying on the Supreme Court's judgment in *Union of India v. Filco Trade Centre Pvt. Ltd.*, directed the GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) to allow the petitioner and other aggrieved assessees to avail transitional credit.
Facts
The petitioner, Naik Meditechs and Devices Pvt. Ltd., sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, facing difficulties in filing/revising declarations for the same.
Key Issues
The key legal issue was the petitioner's inability to avail Transitional Credit due to difficulties in filing/revising declarations during the migration to the GST regime.
Sections Cited
None mentioned
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. 25303 OF 2020 PETITIONER: NAIK MEDITECHS AND DEVICES PVT. LTD. 31/2129 D (NEW NO. 45/202), ANIZHAM, KAROLLIL ROAD, THAMMANAM P.O, ERNAKULAM-682 032, REPRESENTED BY ITS DIRECTOR, H. MANOHAR NAIK, AGED 67 YEARS, L. HARI NAIK, RESIDING AT VASANT 31/2144-B2, KUTHAPPADI ROAD, THAMMANAM P.O, PIN-682 031 BY ADVS. C.K.PAVITHRAN SMT.NEENU PAVITHRAN RESPONDENTS: 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-682 018 3 THE OFFICER, GST GRIEVANCE CELL, ERNAKULAM, OFFICE OF THE JOINT COMMISSIONER, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018 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.25303/2020 -2- J U D G M E N T T
The judgment continues below.
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