Leena.P.Nair vs. The GST Council
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in Union of India v. Filco Trade Centre Pvt. Ltd. & anr. It applied the Supreme Court's directions, which mandated GSTN to reopen the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) to allow taxpayers to avail transitional credit.
Facts
The petitioners, proprietors of M/s. C.B. Electricals, filed writ petitions concerning their inability to avail Transitional Credit while migrating to the Goods & Services Tax regime, specifically regarding issues with filing/revising declarations through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the entitlement of taxpayers to avail Transitional Credit during the migration to the GST regime, particularly concerning the reopening of the common portal for filing or revising TRAN-1 and TRAN-2 declarations.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23RD DAY OF AUGUST 2022 / 1ST BHADRA, 1944 WP(C) NO. 18032 OF 2019 PETITIONER/S: C.PRASANNAKUMARAN UNNITHAN AGED 60 YEARS PROPRIETOR, M/S. C.B. ELECTRICALS, NOORANADU, ALAPPUZHA DISTRICT. BY ADVS. HARISANKAR V. MENON MEERA V.MENON SMT.K.KRISHNA RESPONDENT/S: 1 GST COUNCIL REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI-100001. 2 THE COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CANNAUGHT PALACE, NEW DELHI-100001. 3 COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM- 695002. 4 NODEL OFFICER, GST INFO TEAM, 3RD FLOOR, OFFICE OF THE COMMISSIONER OF STATE TAX, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.08.2022, ALONG WITH W.P.(C) NO.18014 OF 2019, THE COURT ON THE SAME DAY DELIVERED T
The judgment continues below.
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