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. 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-110 037.
7 NODAL OFFICER OF GST AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, COCHIN-682 018.
8 STATE TAX OFFICER-5, WORKS CONTRACT SPECIAL TEAM, SGST DEPARTMENT, PERUMANOOR P.O., ERNAKULAM-682 015.
9 GST INFO TEAM, OFFICE OF COMMISSIONER OF STATE TAXES, 3RD FLOOR, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT:
0 ADV. S MANU (ASGI), 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.12875/2020 -3- 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.12875/2020 -4- 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.12875/2020 -5- APPENDIX OF WP(C) 12875/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE.
EXHIBIT P2 TRUE COPY OF LETTER TO THE DEPUTY COMMISSIONER OF STATE GST DATED 23.12.2019.
EXHIBIT P3 TRUE COPY OF EMAIL DATED 10.02.2020 REQUIRING PETITIONER TO FURNISH PROOF OF TECHNICAL ERRORS.
EXHIBIT P4 TRUE COPY OF EMAIL DATED 15.02.2020 IN RESPONSE TO EMAIL DATED 10.02.2020.
EXHIBIT P5 TRUE COPY OF AFFIDAVIT FILED BY THE PETITIONER.
EXHIBIT P6 TRUE COPY OF EMAIL DATED 16.06.2020.
EXHIBIT P7 TRUE COPY OF ORDER IN SLP NO.4408 OF 2020 DATED 28.02.2020.