Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF AUGUST 2022 / 21ST SRAVANA, 1944 WP(C) NO. 17144 OF 2020 PETITIONER/S:
WONDERLA HOLIDAYS LTD., 803 J, PALLIKKARRA, KUMARAPURAM, REPRESENTED BY VICE PRESIDENT-ADMINISTRATION OF M/S. WONDERLA HOLIDAYS LTD, KOCHI RAVIKUMAR M.A, AGED 54 YEARS, S/O. MADHAVAN PILLAI, RESIDING AT 48/410 M, RAVIPURAM, TAGORE LANE, ELAMAKKARA, ERNAKULAM.
BY ADVS.
K.S.BHARATHAN SRI.ABEL ANTONY SRI.CHRISTINE MATHEW RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER OF CENTRAL TAXES, THE NODAL OFFICER, GSTN, PERUMABOOR DIVISION, ERNAKULAM 683542 2 THE STATE TAX OFFICER, GST OFFICER, IIND CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, PIN 683542 3 GST INFOR TEAM (IT REDRESSAL GRIEVANCE COMMITTEE) 3RD FLOOR, O/O THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN 695 002 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, ROOM NO. 227-B, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN 110 001 5 UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI, PIN 110 001 BY ADVS.
SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SRI.M.A.VINOD, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 17144 OF 2020 2 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
WP(C) NO. 17144 OF 2020 3 taxpayer has filed writ petition before the High Court or 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. 17144 OF 2020 4 APPENDIX OF WP(C) 17144/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE PROVISIONS OF SECTION 140(1) OF THE CGST ACT, 2017.
EXHIBIT P2 TRUE COPY OF THE PROVISIONS OF RULE 117 OF THE CGST RULES, 2017.
EXHIBIT P3 TRUE COPY OF THE PROVISIONS OF THE RULE 120A OF THE CGST RULES, 2017 EXHIBIT P4 TRUE COPY OF THE NOTIFICATION NO. 34/2017-CT DATED 15-09-2017.
EXHIBIT P5 TRUE COPY OF THE ORDER NO 03/2017 DATED 21- 09-2017 EXHIBIT P6 TRUE COPY OF THE ORDER NO. 7/2017-GST DATED 28-10-2017.
EXHIBIT P7 TRUE COPY OF THE ORDER NO. 9/2017 DATED 15- 11-2017 EXHIBIT P8 TRUE COPY OF THE CIRCULAR NO. 39/13/2018-GST DATED 03-04-2018.
EXHIBIT P9 TRUE COPY OF THE EXTRACT OF RULE 117(IA) OF THE CGST ACT, 2017.
EXHIBIT P10 TRUE COPY OF THE ORDER NO. 04/2018 DATED 17- 09-2018 EXHIBIT P11 TRUE COPY OF THE ORDER NO. 01/2019 DATED 31- 01-2019 EXHIBIT P12 TRUE COPY OF THE ORDER NO. 01/2020 DATED 07- 02-2020 EXHIBIT P13 TRUE COPY OF THE COPY OF THE NOTIFICATION NO.
35/2020 DATED 03-04-2020 EXHIBIT P14 TRUE COPY OF THE NOTIFICATION NO. 55/2020 DATED 27-06-2020 EXHIBIT P15 TRUE COPY OF THE FINANCE ACT, 2020 EXHIBIT P16 TRUE COPY OF THE NOTIFICATION NO. 43/2020 DATED 16-05-2020 EXHIBIT P17 TRUE COPY OF THE COPY OF GST FORM TRAN-1 EXHIBIT P18 TRUE COPY OF THE COPY OF LETTER DATED 28-08- 2018.
EXHIBIT P19 TRUE COPY OF THE LETTER DATED 11-12-2018 EXHIBIT P20 TRUE COPY OF LETTER DATED 05-04-2019 EXHIBIT P21 TRUE COPY OF THE LETTER DATED 14-01-2020 EXHIBIT P22 TRUE COPY OF THE LETTER DATED 03-03-2020 EXHIBIT P23 COPY OF E-MAIL COMMUNICATION DATED 16-06-2020