Judgment
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 STATE TAX, TAX TOWER, KILLIPPALAM, KARAMANA P O, THIRUVANANTHAPURAM-695 001.
-2- W.P.(C) NO.31838 OF 2019 6 THE PRINCIPAL NODAL OFFICER, JOINT COMMISSIONER(TECH), OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOCHI CR BUILDING, IS PRESS ROAD, KOCHI-682 018.
7 NODAL OFFICER, GOODS AND SERVICES TAX(INFORMATION SYSTEM), OFFICER OF THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695 022.
8 THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATRIKADAVU, ERNAKULAM, KOCHI-682 017.
*ADDL.R9 NATIONAL INFORMATICS CENTRE, (MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY) DEPARTMENT OF INFORMATION TECHNOLOGY, NATIONAL INFORMATICES CENTRE, LODHI ROAD, NEW DELHI-110 003 REPRESENTED BY ITS DIRECTOR GENERAL.
* ADDITIONAL R9 IS IMPLEADED AS PER THE ORDER DATED 10.01.2020 IN I.A. NO.1/2020.
SRI.P.VIJAYAKUMAR, ASISTANT SOLICITOR GENERAL OF INDIA SRI.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER SRI.P.R.SREEJITH, CENTRAL GOVERNMENT COUNSEL, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.S. MANU, ASSISTANT SOLICITOR GENERAL OF INDIA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-3- W.P.(C) NO.31838 OF 2019 JUDGMENT 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
-4- W.P.(C) NO.31838 OF 2019 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.
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 bpr
-5- W.P.(C) NO.31838 OF 2019 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE RELEVANT EXTRACT OF THE STOCK STATEMENT GIVING THE DETAILS OF THE STOCK TO BE UPLOADED IN THE FORM GST TRAN-I.
EXHIBIT P1 TRUE COPY OF THE FORM NO.53 CLOSING STOCK INVENTORY AS ON 30.6.2017 UPLOADED IN THE ANNUAL KAVAT 2005 FOR THE YEAR 2017-2018.
EXHIBIT P2 TRUE COPY OF THE ORDER NO.9/2017-GST ISSUED BY THE 4TH RESPONDENT DATED 15.11.2017.
EXHIBIT P3 TRUE COPY OF THE SCREENSHOT OF THE WEB PORTAL OF THE FIRST RESPONDENT EVIDENCING THE FACTUM OF FILING THE GST TRAN-I IN FORM 7A.
EXHIBIT P4 TRUE COPY OF THE SCREENSHOT OF THE WEB PORTAL OF THE FIRST RESPONDENT EVIDENCING THE FACTUM OF ATTEMPTING TO FILE THE GST TRAN-I FORM 7D EXHIBIT P5 TRUE COPY OF THE LETTER DATE D3.8.2018 SUBMITTED BY THE PETITIONER.
EXHIBIT P6 TRUE COPY OF THE JUDGMENT IN WP(C) NO.27594 OF 2018 DATED 14.8.2018.
EXHIBIT P7 TRUE COPY OF THE FORM C NO.IV/16/69/2018- TECH DATED 19.9.2018 ISSUED TO THE PETITIONER BY THE 6TH RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE LETTER DATED 3.10.2018 SUBMITTED BY THE PETITIONER.
-6- W.P.(C) NO.31838 OF 2019 EXHIBIT P9 TRUE COPY OF THE LETTER C.NO.IV/16/69/2018/TECH DATE 15.10.2018.
EXHIBIT P10 TRUE COPY OF THE EMAIL DATED 9.1.2019 ISSUED BY THE PETITIONER TO THE 6TH RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE E MAIL DATED 9.1.2019.
EXHIBIT P12 TRUE COPY OF THE E-MAIL DATED 31.1.2019.
EXHIBIT P13 TRUE COPY OF THE LETTER C.NO.IV/16/69/ 2018-TECH DATED 20.3.2019 OF THE 6TH RESPONDENT.