Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 5TH DAY OF AUGUST 2022 / 14TH SRAVANA, 1944 WP(C) NO. 9712 OF 2022 PETITIONER:
QRS RETAIL LIMITED, 3RD FLOOR, RAYMOND BUILDING, M.G. ROAD, THIRUVANANTHAPURAM-695001, REPRESENTED BY ITS DIRECTOR, SRI. S. MURALIDHARAN.
BY ADVS.
A.KUMAR P.J.ANILKUMAR G.MINI(1748) JOB ABRAHAM P.S.SREE PRASAD AJAY V.ANAND RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK, NEW DELHI- 110001.
2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 THE GST COUNCIL, REPRESENTED BY SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS SECRETARY (REVENUE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO.137, NORTH BLOCK, NEW DELHI-110001.
5 GOODS & SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK 1, AEROCITY, NEW DELHI-1100370.
W.P.(C)No.9712/2022 2 6 THE COMMISSIONER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001.
7 THE COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM.
8 THE NODAL OFFICEWR, GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WORLD MARK 1, AEROCITY, NEW DELHI-110037.
9 DEPUTY COMMISSIONER, SPECIAL CIRCLE, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695001.
10 SENIOR INTELLIGENCE OFFICER, GOODS AND SERVICE TAX INTELLIGENCE, THIRUVANANTHAPURAM REGIONAL UNIT, KESAVADASAPURAM, PATTOM, THIRUVANANTHAPURAM-695004.
11 THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, STATUE RANGE, 3RD FLOOR, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001.
BY ADV.S. MANU ASGI – R1 BY THUSHARA JAMES-R2, R6, R9 & R10 SR. GOVERNMENT PLEADER DR.
SREEJITH P.R.-R3,R4,R5, R7,R8 & R11
OTHER PRESENT:
ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.9712/2022 3 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).
W.P.(C)No.9712/2022 4 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 acd
W.P.(C)No.9712/2022 5 APPENDIX OF WP(C) 9712/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE KVAT REGISTRATION CERTIFICATE DATED 31/05/2007.
Exhibit P2 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 01/07/2017.
Exhibit P3 TRUE COPY OF THE TRAN 1 FILED ON 27/12/2017.
Exhibit P4 TRUE COPY OF THE REQUEST DATED 25/01/2019.
Exhibit P5 TRUE COPY OF THE WPC NO.7817/2019 (WITHOUT EXHIBITS).
Exhibit P6 TRUE COPY OF THE STATEMENT FILED BY THE RESPONDENT IN WPC NO.7817/2019.
Exhibit P7 TRUE COPY OF THE COMMUNICATION DATED 28/03/2019.
Exhibit P7(A) TRUE COPY OF THE COMMUNICATION DATED 24/04/2019.
Exhibit P7(B) TRUE COPY OF THE COMMUNICATION DATED 08/05/2019.
Exhibit P8 TRUE COPY OF THE JUDGMENT IN WPC NO.7817/2019 DATED 18/06/2019.
Exhibit P9 A TRUE COPY OF THE REQUEST DATED 20/10/2021.
Exhibit P10 COPY OF THE CORRECTED TRAN 1 PROPOSED.
Exhibit P11 TRUE COPY OF THE NOTICE DATED 15/06/2020.
Exhibit P12 TRUE COPY OF THE REPLY FURNISHED BY THE PETITIONER DATED 16/07/2020.
Exhibit P13 TRUE COPY OF THE NOTICE DATED 20/12/2021.
W.P.(C)No.9712/2022 6 Exhibit P14 TRUE COPY OF THE COMMUNICATION DATED 21/12/2021.