Wonderla Holidays LTD. vs. The Assistant Commissioner Of Central Taxes
Held
The High Court applied the Supreme Court's judgment in *Filco Trade Centre*, directing GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (Sept 1 to Oct 31, 2022) for all aggrieved assessees, followed by a 90-day verification period by concerned officers.
Facts
The petitioner sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, encountering issues with filing or revising declarations for such credit.
Key Issues
The key legal issue revolved around the entitlement to avail Transitional Credit and the procedural difficulties in filing/revising TRAN-1 and TRAN-2 forms during the migration to the GST regime.
Sections Cited
Section 140(1) CGST Act, Rule 117 CGST Rules, Rule 120A CGST Rules
AI-generated summary — verify with the full judgment below
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 PETITIO
The judgment continues below.
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