Fridge House Retail Private Limited vs. Union Of INDIA
Held
The Court applied the Supreme Court's directions from *Union of India v. Filco Trade Centre*, ordering GSTN to reopen the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) and for officers to verify claims within 90 days.
Facts
The petitioner sought to avail Transitional Credit while migrating to the GST regime but faced difficulties in filing/revising TRAN-1 and TRAN-2 declarations due to issues with the common portal.
Key Issues
The key legal issue was the inability of taxpayers to file or revise declarations for availing Transitional Credit (TRAN-1 and TRAN-2) during the migration to the GST regime, often due to technical glitches on the common portal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24TH DAY OF AUGUST 2022 / 2ND BHADRA, 1944 W.P.(C) NO.31838 OF 2019 PETITIONER: FRIDGE HOUSE RETAIL PRIVATE LIMITED XXX/1077A, HOSPITAL ROAD, KOCHI, ERNAKULAM, KERALA-682011, REPRESENTED BY ITS DIRECTOR SUJAY GIRIDHARAN, BY ADVS.P.SANKARANKUTTY NAIR SHANKAR V. RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY PRINCIPAL SECRETARY, MINISTRY OF LABOUR AND EMPLOYMENT, NEW DELHI-110 001. 2 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695 003. 3 GST COUNCIL, REPRESENTED BY ITS REVENUE SECRETARY, AND EX OFFICIO SECRETARY TO THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-100 001. 4 THE COMMISSIONER, OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI-100 001. 5 THE COMMISSIONER OF STAT
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