Judgment
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 NODAL OFFICER OFFICE OF THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, THIRUVANANTHAPURAM-695 001.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.ANISH JAIN, CGC OTHER PRESENT:
ADV. S MANU (ASGI), ADV. THUSHARA JAMES (SR GP), ADV.
P.R. SREEJITH (SR . SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.13766/2020 -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.13766/2020 -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.13766/2020 -5- APPENDIX OF WP(C) 13766/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF PETITIONER'S GST REGISTRATION CERTIFICATE NO.32ABCPY2641N1ZE AND KERAL AVALUE ADDED TAX REGISTRATION CERTIFICATE NO.TIN32040944965C(COLLY) EXHIBIT P2 TRUE COPY OF MAIL SENT ON 30.12.2017 TO 'GST-HELPDESK' REGARDING ERROR IN FILING 'TRAN-1 ON 22.12.2017 AND REMINDER MAIL FORWARDED ON 16TH FEBRUARY, 2018.
EXHIBIT P3 TRUE COPY OF MAIL DATED 18TH MARCH, 2018 SENT TO 'GST- HELPDESK' REMINDING ERROR ON FILING TRAN-1 AND THEIR REPLY MAIL OF 2ND APRIL, 2018 INFORMING THAT 'DUE DATE FO FILING OVER'.
EXHIBIT P4 TRUE COPY OF LETTER DATED 12.4.2018 FILED BEFORE GST CENTRAL GOODS AND SERVICE TAX OFFICE, KAYAMKULAM REQUETING TO ALLOW TRAN-1.
EXHIBIT P5 TRUE COPY OF ACKNOWLEDGEMENT OF APPLICATION WITH DETAILED 'TRAN-1 WORK-SHEET' & OTHER RECORDS DATED 19.6.2020 FILED BEFORE ASST. COMMISSIONER, ALAPPUZHA AND THE SUPERINTENDENT OF CENTRAL GST OFFICE, KAYAMKULAM.
EXHIBIT P6 TRUE COPY OF COURIER RECEIPT NO.R37032460 DATED 23.6.2020 FOR APPLICATION SENT TO NODAL OFFICER OF THE COMMISSIONER, THIRUVANANTHAPURAM.
EXHIBIT P7 TRUE COPY OF LETTER DATED 27.6.2020 SUBMITTED ALONG WITH COPY OF GSTR-RETURN FILED FOR THE MONTH OF APRIL AVAILING CREDIT OF TRAN-1.
EXHIBIT P8 TRUE COPY OF HON'BLE HIGH COURT ORDER IN M/S. BRAND EQUITY TREATIES LTD & OTHERS IN WP(C) NO.11040/2018 AND CM.NO.42982/2018 PRONOUNCED ON 5.5.2020.
EXHIBIT P9 TRUE COPY OF HON'BLE SUPREME COURT ORDER IN S.L.P.NO.7374/2020 DATED 3RD JUNE, 2020.