M/S.Merchem INDIA Private Limited vs. Union Of INDIA
Held
The High Court, without commenting on the merits, directed the IT Redressal Committee of the GST Council to consider the petitioner's request for transition input tax credit under Section 140 of the CGST Act. The Committee must afford an opportunity of hearing and decide within 45 days, also ensuring the complaint is forwarded to the appropriate Grievance Cell if initially misdirected.
Facts
M/s. Merchem India Private Limited, registered under GST, attempted to transition unutilised CENVAT credit by filing Form GST TRAN-1, but the portal showed 'processed with error'. Despite contacting the GST Helpdesk and filing a complaint, the issue remained unresolved, preventing the credit transfer.
Key Issues
The key issue was the petitioner's inability to transition CENVAT credit due to a technical error in filing Form GST TRAN-1 on the common portal and the subsequent lack of resolution from authorities.
Sections Cited
Section 140, Central Goods and Service Tax Act, 2017, Form GST TRAN-1
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 17TH DAY OF DECEMBER 2020 / 26TH AGRAHAYANA, 1942 WP(C).No.26557 OF 2020(T) PETITIONER: M/S.MERCHEM INDIA PRIVATE LIMITED, V/722B, INDUSTRIAL ROAD, EDAYAR, UNION CHRISTIAN COLLEGE, ERNAKULAM, KERALA 683 102. REPRESENTED BY ITS DIRECTOR JOLLY THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE FINANCE SECRETARY, NORTH BLOCK, NEW DELHI 110 001. 2 THE GST COUNCIL, REPRESENTED BY ITS SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH, ROAD, CAN NAUGHT PLACE, NEW DELHI 110 001. 3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS SECRETARY, REVENUE, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NO. 137, NORTH BLOCK, NEW DELHI 110 001. 4 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS MANAGING DIRECTOR, EAST WING 4TH FLOOR, WARD MARK -1, AEROCITY, NEW DELHI 110 037. 5 THE COMMISSIONER GST AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, 1 S PRESS ROAD, COCHIN 682 018. 6 DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUI
The judgment continues below.
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