Thomaskutty P.Y 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.*. It directed GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022), with officers given 90 days to verify claims and reflect allowed credit.
Facts
The petitioner, a proprietor of M/s. AST Motors, sought to avail transitional credit while migrating to the Goods & Services Tax regime. They faced difficulties in filing/revising TRAN-1 and TRAN-2 forms, leading to a writ petition.
Key Issues
The key legal issue was the ability of taxpayers to file or revise declarations for availing transitional credit (TRAN-1 and TRAN-2) while migrating to the GST regime, particularly concerning technical glitches and due dates for such filings.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944 WP(C) NO. 13766 OF 2020 PETITIONER: THOMASKUTTY P.Y AGED 51 YEARS PROPRIOTER OF M/S. AST MOTORS, MALIACKAL BUILDING, MSM COLLEGE JN, KAYAMKULAM, KERALA-690 502. BY ADVS. C.R.SYAMKUMAR G.AKHIL RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE), DEPARTMENT OF REVENUE GOVERNEMNT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. 3 THE GOODS AND SERVICE TAX COUNCIL JEEVAN BHARATI BUILDING, JANPAT ROAD, NEW DELHI-110 001. 4 THE DY./ASST. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION, BSNL BHAVAN, OPP. MAIN POST OFFICE, ALAPPUZHA-688 001. 5 THE CENTRAL GST OFFICER OFFICE OF THE SUPERINTENDENT OF CENRAL TAXES KAYAMKULAM (DIST. ALAPPUZHA)-690 502. 6 THE NODAL OFFICER IT GRIEVANCE REDRESSAL MECHANISM, OFFICE OF THE COMMISSIONER OF THE CENTRAL EXCISE, C.R.BUILDING, IS PRESS ROAD, KOCHI-682 018. 7 THE COMMISSIONER GOODS AND SERVICES TAX DEPARTMENT, I.E.C. BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM-695 001. W.P (C) No.13766/2020 -2- 8 THE
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