Sree Gokulam Housing Company (P) Limited vs. Union Of INDIA
Held
The Court applied the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, directing GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022) for all aggrieved assessees to claim transitional credit.
Facts
The petitioner, Sree Gokulam Housing Company (P) Limited, filed a writ petition concerning the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime.
Key Issues
The key legal issue was the entitlement and procedure for taxpayers to avail transitional credit by filing or revising TRAN-1 and TRAN-2 forms after migrating to the GST regime, addressing difficulties like technical glitches and time limits.
AI-generated summary — verify with the full judgment below
W.P(C).3272/2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 11TH DAY OF AUGUST 2022 / 20TH SRAVANA, 1944 WP(C) NO. 3272 OF 2020 PETITIONER/S: SREE GOKULAM HOUSING COMPANY (P) LIMITED HAVING ITS REGISTERED OFFICE AT 252, KOTTAYAM 686 0004, REPRESENTED BY ITS DIRECTOR MR. AJISH JIMMY GEORGE. BY ADV MADHU N.NAMBOOTHIRIPAD RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE (TAXATION), NORTH BLOCK, NEW DELHI 110 001. 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), MINISTRY OF FINANCE, SECRETARIAL, THIRUVANANTHAPURAM 695 001. 3 COMMISSIONER, CENTRAL GOODS AND SERVICE TAX, 9TH FLOOR, TX TOWER, KILLIPPALAM, KARAMANA P.O. THIRUVANANTHAPURAM 695 005. 4 DEPUTY COMMISSIONER, STATE GST DEPARTMENT, CIVIL STATION, KOTTAYAM 686 002. 5 STATE TAX OFFICER, WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, CIVIL STATION, KOTTAYAM 686 002. 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 11.08.2022, THE COURT ON THE SAME DAY
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