Judgment
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 DELIVERED THE FOLLOWING:
W.P(C).3272/2020 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 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
W.P(C).3272/2020 3 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 okb/ //True copy// P.S. to Judge
W.P(C).3272/2020 4 APPENDIX OF WP(C) 3272/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE DEATH CERTIFICATE DATED 01.02.2017 OF THE ERSTWHILE DIRECTOR OF THE PETITIONER COMPANY LATE JIMMY GEORGE.
EXHIBIT P2 TRUE COPY OF THE APPLICATION FOR GST REGISTRATION DATED 15.01.2017 SUBMITTED ON BEHALF OF PETITIONER.
EXHIBIT P3 TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF GST, WITH NO. GSTIN32AAKCS5144CIZO DATED 16.07.2018 ISSUED TO THE PETITIONER.
EXHIBIT P4 TRUE COPY OF THE REPRESENTATION DATED 18.09.2017 ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT.
EXHIBIT P5 TRUE COPY OF THE REPRESENTATION DAD 31.01.2018 ISSUED BY THE PETITIONER IN THE OFFICIAL GRIEVANCE PORTAL OF THE RESPONDENTS.
EXHIBIT P6 TRUE COPY OF THE REPRESENTATION DATED 21/05/2018 ISSUED BY THE PETITIONER TO THE 5TH RESPONDENT.
EXHIBIT P7 TRUE COPY OF THE COMMUNICATION ISSUED BY THE RESPONDENTS DATED 07.11.2018 TO THE PETITIONER STATING THAT THE REQUEST FOR CHANGE OF AUTHORISED SIGNATORY HAS BEEN UPDATED.
EXHIBIT P8 A TRUE COPY OF THE APPLICATION FOR CHANGE OF AUTHORISED SIGNATORY ISSUED BY THE PETITIONER TO THE RESPONDENTS.
EXHIBIT P9 TRUE COPY OF THE CERTIFICATE DATED 27.11.2018 ISSUED BY THE RESPONDENTS APPROVING MR. AJISH JIMMY GEORGE ALSO AS AN AUTHORISED SIGNATORY.
EXHIBIT P10 TRUE COPY OF THE NOTIFICATION NO. 49/2019, 09.10.2019 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P11 TRUE COPY OF THE ORDER NO. 1/2019 DATED 31.01.2019 ISSUED BY THE 1ST RESPONDENT EXTENDING THE TIME FOR FILING GST TRAN-1 EXHIBIT P12 TRUE COPY OF THE REPRESENTATION DATED 16.08.2019 ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT.
EXHIBIT P13 TRUE COPY OF THE REPRESENTATION DATED 22.10.2019 ISSUED BY THE PETITIONER TO THE 4TH RESPONDENT.
EXHIBIT P13 A TRUE COPY OF THE MANUAL GST TRAN -IB RETURN, SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT.
W.P(C).3272/2020 5 EXHIBIT P14 TRUE COPY OF THE REPLY ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT DATED 27.11.2019.
EXHIBIT P15 TRUE COPY OF THE LETTER DATED 11.12.2019 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER.