M/S. Am Wings Two Wheelers PVT.LTD. vs. The Assistant Commissioner Of Central Tax And Central Excise
Held
The High Court held that the issue was fully addressed by the Supreme Court's judgment in `Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.`. It directed that the Supreme Court's directions, including opening the common portal for TRAN-1 and TRAN-2 forms for two months, would apply to the petitioner's case.
Facts
The petitioner sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, encountering issues with filing/revising declarations for such credit.
Key Issues
The key legal issue concerned the availing of Transitional Credit by taxpayers migrating to the GST regime, specifically regarding the filing or revision of declarations through TRAN-1 and TRAN-2 forms.
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.7303 OF 2019 PE TITIONER: M/S. AM WINGS TWO WHEELERS PVT.LTD., GROUND FLOOR, 26/700(1,2,3), SOORYA PLATINUM, NOORANI, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, JAMSHEED K.M. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD-678 001. 2 COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, PALAKKAD GST DIVISION, METTUPPALAYAM STREET, PALAKKAD-678 001. SRI.SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
-2- W.P.(C) NO.7303 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 p
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.