E.M.S. Memorial Co-Operative Hospital And Research Centre vs. Union Of INDIA
Held
The High Court held that the issue was completely addressed by the Supreme Court's judgment in *Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.*, which directed the GSTN to open the common portal for filing/revising TRAN-1 and TRAN-2 forms for two months (September 1 to October 31, 2022). The Court applied these Supreme Court directions to the present case, outlining the process for verification and reflection of the credit.
Facts
The petitioner, a co-operative hospital, sought to avail Transitional Credit while migrating to the Goods & Services Tax regime, facing issues with filing or revising declarations for such credit through TRAN-1 and TRAN-2 forms.
Key Issues
The key legal issue was the mechanism and timeline for taxpayers to avail Transitional Credit under the GST regime, specifically regarding the filing and revision of TRAN-1 and TRAN-2 forms due to technical glitches or other circumstances.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 8TH DAY OF AUGUST 2022 / 17TH SRAVANA, 1944 WP(C) NO. 19302 OF 2019 PETITIONER: E.M.S. MEMORIAL CO-OPERATIVE HOSPITAL AND RESEARCH CENTRE PERINTHALMANNA, MALAPPURAM DISTRICT 679 322, REPRESENTED BY ITS GENERAL MANAGER. BY ADVS.K.M.SATHYANATHA MENON SHRI.GANESAN M. RESPONDENTS: 1 UNION OF INDIA,NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE). 2 GOODS AND SERVICES TAX COUNCIL,GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II,JEEVAN BHARATI BUILDING, JANPATH, CONNAUGHT PLACE, NEW DELHI REPRESENTED BY ITS SECRETARY. 3 THE GOODS AND SERVICE TAX NET WORK,GSTN, EAST WING, WORK MARK-1, 4TH FLOOR, AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT, NEW DELHI-110037, REPRESENTED BY ITS MANAGING DIRECTOR. 4 THE PRINCIPAL COMMISSIONER,CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CENTRAL REVENUE BUILDING, IS PRESS ROAD, COCHIN-682 018. 5 THE COMMISSIONER,STATE TAXES, GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002. 6 COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE KOZHIKODE COMMISSIONERATE, C.R. BUILDING, MANAC
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.