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.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 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
-3- W.P.(C) NO.7303 OF 2019 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.
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
-4- W.P.(C) NO.7303 OF 2019 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT.