Judgment
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 THE FOLLOWING:
WP(C) NO. 18032 & 18014 OF 2019 2 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. 18014 OF 2019 PETITIONER/S:
LEENA.P.NAIR AGED 52 YEARS PROPRIETRIX, M/S. C. B. ELECTRICALS, MARY GIRI SHOPPING CENTRE, OPPOSITE B.S.N.L. BHAVAN, THIRUVALLA.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S:
1 THE GST COUNCIL REPRESENTED BY ITS REVENUE SECRETARY AND EX-OFFICIO SECRETARY TO THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI - 100 001.
2 THE COMMISSIONER, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI - 100 001.
3 COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002.
4 NODAL OFFICER, GST INFO TEAM, 3RD FLOOR, OFFICE OF THE COMMISSIONER OF STATE TAX, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.08.2022, ALONG WITH W.P.(C) NO.18032 OF 2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18032 & 18014 OF 2019 3 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
WP(C) NO. 18032 & 18014 OF 2019 4 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 ajt
WP(C) NO. 18032 & 18014 OF 2019 5 APPENDIX OF WP(C) 18032/2019 PETITIONER EXHIBITS EXHIBIT P1 COPY OF DECLARATION IN FORM GST TERAN-1, FILED BY THE PETITIONER.
EXHIBIT P2 COPY OF STATEMENT GIVING THE DETAILS OF STOCK.
EXHIBIT P3 COPY OF CIRCULAR NO.39/13/18-GST ISSUED BY GOVT. OF INDIA, MINISTRY OF FINANCE, NEW DELHI DATED 03.04.2018.
EXHIBIT P4 COPY OF JUDGMENT IN WPC NO.9081/2013 OF THIS HON'BLE COURT DATED 11.04.2019.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE GRIEVANCE CELL, KOCHI-18 DATED 02.08.2018.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE FINANCE MINISTER, KERALA DATED 04.08.2018.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE GRIEVANCE OFFICER, SGST DEPARTMENT DATED 23.08.2018.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE ASST. COMMISSIONER (ASSMNT) ALAPPUZHA DATED 29.01.2019.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE NODAL OFFICER, TRIVANDRUM DATED 08.05.2019.
EXHIBIT P6 COPY OF ORDER ISSUED BY THE 4TH RESPONDENT DATED 22.05.2019.
WP(C) NO. 18032 & 18014 OF 2019 6 APPENDIX OF WP(C) 18014/2019 PETITIONER EXHIBITS EXHIBIT P1 COPY OF DECLARATION IN FORM GST TERAN-1 FILED BU THE PETITIONER.
EXHIBIT P2 COPY OF STATEMENT GIVING THE DETAILS OF STOCK.
EXHIBIT P3 COPY OF THE CIRCULAR NO. 39/13/18-GST ISSUED BY GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI.
EXHIBIT P4 COPY OF JUDGMENT IN WP(C) NO.9081/2018 OF THIS HONOURABLE COURT.
EXHIBIT P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE GRIEVANCES CELL, KOCHI - 18.
EXHIBIT P5 (a) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE FINANCE MINISTER, KERALA.
EXHIBIT P5 (b) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE GRIEVANCES OFFICER, MAVELIKKARA.
EXHIBIT P5 (c) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE STATE GST OFFICER, MAVELIKKARA.
EXHIBIT P5 (d) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE NODAL OFFICER, THIRUVANANTHAPURAM.
EXHIBIT P6 COPY OF ORDER ISSUED BY THE 4TH RESPONDENT.