Elements Homestead Products PVT. LTD vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THUR AY, THE 20TH DAY OF AUGUST 2020 / 29TH SRAVANA, 1942 WP(C).No.15315 OF 2020(L) PETITIONER/S: ELEMENTS HOMESTEAD PRODUCTS PVT. LTD CUSTOMS ROAD, KOZHIKODE, REPRESENTED BY ITS AUTHORISED SIGNATORY. BY ADVS. SRI.K.I.MAYANKUTTY MATHER SRI.R.JAIKRISHNA SMT.KALLIYANI KRISHNA B. RESPONDENT/S: 1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O.110 001. 2 GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, NEW DELHI G.P.O.-110 001. 3 GOODS AND SERVICES TAX NETWORK, THROUGH ITS CHAIRMAN, EAST WING, 401 FLOOR, WORLD MARK-AEROCITY, GURGAON P.O.NEW DELHI-110037. 4 COMMERCIAL TAX OFFICER, PRESENTLY DESIGNATED AS STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, ERANHIPHALAM P.O.KOZHIKODE-673 006. 5 ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE URBAN DIVISION, MANANCHIRA P.O.KOZHIKODE-673 001. 6 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE URBAN DIVISION, MANANCHIRA P.O.KOZHIKODE-673 001. WP(C).No.15315 OF 2020(L) 2 7 DIVISIONAL OFFICER (NODAL OFFICER), KOZHIKODE URBAN DIVISION, OFFICER OF COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CENTRAL TAX COMMISSIONERATE, GST BHAVAN, MANANCHIRA P.O.KOZHIKODE-673 001. 8 PRINCIPAL NODAL OFFICER (TECH) DEPUTY COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S PRESS ROAD, ERNAKULAM NORTH P.O.KOCHI-682 018. R1-2 BY ADV. SRI.KRISHNADAS P. NAIR R3 BY SHRI.P.R.SREEJITH, SC, GSTN OTHER PRESENT: GP:DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.08.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.15315 OF 2020(L) 3 JUDGMENT The petitioner has approached this Court aggrieved by Ext.P14 communication issued to him by the respondent, by which the respondents refused to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1. 2. When the matter came up for orders today, it was submitted by the learned Standing Counsel for the respondent that it is a fact that in Ext.P14, there is no specific consideration of the issue projected by the petitioner in the light of Ext.P15 Standard Operating Procedure. Taking note of the said submission, I dispose the writ petition by quashing Ext.P14 communication, and directing respondents 5 and 8 to consider the grievance of the petitioner afresh in the light of Ext.P15 Standard Operating Procedure, after hearing the petitioner. The respondents shall complete the exercise of consideration of the grievance, after hearing the petitioner, and pass orders thereafter within a period of three months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.15315 OF 2020(L) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE OF REGISTRATION GRANTED TO THE PETITIONER DATED 21.9.2017 EXHIBIT P2OF THE ANNUAL RETURN OF THE PETITIONER FOR THE AY 2017-2017 DATED 17.9.2018 EXHIBIT P3OF THE REPRESENTATION FILED BY THE PETITIONER TO OFFICER IN CHARGE OF THE GST CELL, KOZHIKODE DATED 23.10.2017 EXHIBIT P4OF THE EMAIL COMMUNICATION ISSUED BY THE PETITIONER TO THE HELP DESK DATED 28.11.2017 EXHIBIT P5OF THE EMAIL COMMUNICATION SENT BY THE PETITIONER TO THE 2ND RESPONDENT DATED 30.11.2017 EXHIBIT P6OF THE SCREENSHOT OF THE E-PORTAL EXHIBIT P7OF THE LETTER ISSUED BY THE PETITIONER TO RANGE OFFICER, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE DATED 25.5.2018 EXHIBIT P8OF THE LETTER ISSUED BY THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE TO THE PETITIONER DATE 12.6.2018 EXHIBIT P9OF THE LETTER ISSUED BY THE PETITIONER TO THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE DATED 19.6.2018 EXHIBIT P10OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC 27548/2018 DATED 14.9.2018 EXHIBIT P11OF THE APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 7TH RESPONDENT DATED 12.10.2018

WP(C).No.15315 OF 2020(L) 5 EXHIBIT P12OF THE LETTER ISSUED BY THE PETITIONER TO THE 7TH RESPONDENT DATED 10.6.2019 EXHIBIT P13OF THE LETTER ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER DATED 14.6.2019 EXHIBIT P14OF THE COMMUNICATION ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER DATED 23.6.2020 EXHIBIT P15OF THE STANDARD OPERATING PROCEDURE FOR REFERRING IT ISSUES TO THE T GRIEVANCE REDRESSAL COMMITTEE (SOP) EXHIBIT P15 (A)OF THE CIRCULAR ISSUED BY THE 1ST RESPONDENT DATED 4.2.2020 EXHIBIT P16OF THE CIRCULAR NO 39/13/2018-GST DATED 3.4.2018 EXHIBIT P17OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF PUNJAB AND HARYANA IN CWP NO 30949/2018 DATED 4.11.2019 EXHIBIT P17 (A)OF THE ORDER OF THE HON'BLE SUPREME COURT IN SLP NO 4408/2020 AS OBTAINED FROM THE WEBSITE OF THE SAID COURT DATED 28.2.2020 EXHIBIT P18OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF CALCUTTA IN WP NO 17234/2019 AND CONNECTED CASES DATED 4.3.2020 EXHIBIT P19OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC 34771/2019 DATED 20.12.2019