Union Of INDIA vs. M/S. G & C Infra Innovations
Held
The High Court noted that the issue was concluded by a Supreme Court judgment which directed the Goods and Services Tax Network (GSTN) to open a common portal for filing TRAN-1 and TRAN-2 forms for availing transitional credit for a two-month period (01.09.2022 to 31.10.2022). In light of this Apex Court direction, nothing further survived in the writ appeal.
Facts
The original writ petitioner sought to revise FORM GST TRAN-1 and file FORM GST TRAN-2, which the single judge allowed. The Union of India and others appealed this decision, challenging the direction to facilitate revision and filing of these transitional credit forms.
Key Issues
Whether the High Court could direct the authorities to facilitate the revision and filing of FORM GST TRAN-1 and FORM GST TRAN-2 for availing transitional credit, particularly in light of a subsequent Supreme Court directive on the same matter.
Sections Cited
FORM GST TRAN-1, FORM GST TRAN-2
AI-generated summary — verify with the full judgment below
wA.No.608/2022
1
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 COMMI
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