Judgment
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 26TH DAY OF JULY 2022 / 4TH SRAVANA, 1944 W.A. NO.608 OF 2022 (AGAINST THE JUDGMENT DATED 07.03.2022 IN WP(C)No.14096/2019 OF HIGH COURT OF KERALA) APPELLANTS/RESPONDENTS 1 AND 3 TO 9:
1 UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NO.137, NORTH BLOCK, NEW DELHI, PIN – 110 001 2 THE GST COUNCIL, REP. BY ITS SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARAI BUILDING, JANPATH ROAD, CONNAUGHT PALACE, NEW DELHI, PIN – 110 001 3 THE PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, KOCHI, PIN – 682 017 4 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS MANAGING DIRECTOR, EAST WING, 4TH FLOOR, WARD MARK 1, AEROCITY, NEW DELHI, PIN – 110 037 5 THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, EAST WING, 4TH FLOOR, WARD MARK 1, AEROCITY, NEW DELHI, PIN – 110 037 6 THE ASSISTANT COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI, PIN – 682 018
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7 THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, C.R. BUILDING, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN – 680 001 8 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS SECRETARY (REVENUE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO.137, NORTH BLOCK NEW DELHI, PIN – 110 001
BY ADV P.R.SREEJITH RESPONDENTS/PETITIONER AND RESPONDENT No.2:
1 M/S. G & C INFRA INNOVATIONS, K.P. 9/58, H&I, TEL VIRUL ISLAM COMPLEX, ST NAGAR, THRISSUR-680 001, REPRESENTED BY ITS AUTHORIZED SIGNATORY, SHRI. A.G. JOJU.
2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN – 695 001.
BY ADVS.
SRI.A.KUMAR SRI.V. K.SHAMSUDHEEN, SR.GOVERNMENT PLEADER
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT (Dated: 26th July, 2022)
Basant Balaji, J
This writ appeal is filed at the instance of respondents 1, 3 to 9 in W.P.(C)No.14096 of 2019. The writ petition was filed by the 1st respondent. The learned single Judge by the judgment dated 07.03.2022 set aside Ext.P7 and directed the competent respondent to facilitate revising of FORM GST TRAN-1 submitted by the petitioner on 01.09.2017 and to file FORM GST TRAN-2 by making necessary arrangements on the web portal and if the same is not possible, permit the manual
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filing of such return by the petitioner as expeditiously as possible and at any rate within a period of two months from the date of receipt of the copy of the judgment.
Challenging the said judgment, this writ appeal is filed.
Today when the case is called, learned counsel for the appellants submitted that the issue raised in this appeal is already concluded by the judgment of the Hon’ble Supreme Court in Special Leave Appeal Nos.32709 and 32710 of 2018. In which it was directed that the Goods and Services Tax Network (GSTN) is directed to open a common portal for filing concerned forms for availing transitional credit through
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TRAN-1 and TRAN-2 for two months with effect from 01.09.2022 to 31.10.2022. In view of the said direction of the Apex Court, nothing survives in the writ appeal and the same is disposed of in tune with the judgment of the Apex Court.
Sd/-
S.V.BHATTI, JUDGE
Sd/- BASANT BALAJI, JUDGE ss