M.M. Mangal Alias Malayil Madhavan Mangal vs. State Of Kerala
Held
The High Court directed the 3rd respondent (Joint Commissioner, State GST Department) to consider the petitioner's application for input tax credit within three months, after providing a hearing. If found eligible, the credit is to be processed in accordance with law.
Facts
The petitioner sought input tax credit for Cenvat credit carried forward from the pre-GST regime by filing GST.TRAN-01. Despite multiple applications and communications, his claim for credit under the State GST Act remained unconsidered by the authorities.
Key Issues
Whether the petitioner's claim for transitional input tax credit (Cenvat credit) under the GST regime, submitted via GST.TRAN-01, should be considered by the State GST authorities.
Sections Cited
Section 140, GST.TRAN-01
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF NOVEMBER 2021 / 26TH KARTHIKA, 1943 WP(C) NO. 25603 OF 2021 PETITIONER: M.M. MANGAL ALIAS MALAYIL MADHAVAN MANGAL AGED 57 YEARS, S/O.MADHAVAN, PROPRIETOR, M. B. ASSOCIATES, FEROKE, RESIDING AT MELATH HOUSE, CHERUVANNUR, P.O. FEROKE, KOZHIKODE 673 631. BY ADV K.M.FIROZ RESPONDENTS: 1 STATE OF KERALA REP.BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE JOINT COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 4 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 5 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 6 THE NODAL OFFICER, STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERNAHIPPALAM, KOZHIKODE – 673 006. 7 THE NODAL OFFICER, STATE GST DEPARTMENT, FEROKE, KOZHIKODE- 673 301. 8 THE STATE TAX OFFICER, STATE GST DEPARTMENT,
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