Skyline Builders vs. Union Of INDIA
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.*, and applied its directions. These directions included opening the common portal for TRAN-1 and TRAN-2 forms for two months (01.09.2022 to 31.10.2022) and allowing 90 days for officers to verify claims.
Facts
The petitioner sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, facing issues with filing or revising declarations for such credit using TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue concerned the entitlement and procedure for taxpayers to avail Transitional Credit by filing or revising TRAN-1 and TRAN-2 forms during the migration to the GST regime.
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. 12875 OF 2020 PETITIONER: SKYLINE BUILDERS DOOR NO.33/1915 A-H, J.K., SKYLINE HOUSE, NH BYEPASS, NEAR EMC, VENNALA P.O., KOCHI-682 028, REPRESENTED BY ITS MANAGING PARTNER MR.K.V.ABDUL AZEEZ. BY ADVS. A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, RESPONDENTS, NORTH BLOCK, NEW DELHI-110 001. 2 THE COMMISIONER GST AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682 018. 3 THE GST COUNCIL, REPRESENTED BY ITS SECRETAR, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001. 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS SECRETARY (REVENUE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO.137, NORTH BLOCK, NEW DELHI-110 001. 5 DEPUTY COMMISSIONER OF STATE GST, SGST COMPLEX, PERUMANOOR P.O., ERNAKULAM, KOCHI-682 015. 6 GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK 1, AEROCITY, NEW
W.P (C) No.12875/2020 -2- DELHI-110
The judgment continues below.
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