A.F.Babu vs. Union Of INDIA
Held
The Court held that petitioners should not be deprived of their substantive right to credit due to a technical lapse, especially when misled by an official press release. It directed respondents to either open the online portal or accept manual filing of Form GST TRAN-1 by 31.12.2019, allowing verification of the genuineness of the claim.
Facts
Petitioners, former VAT assessees, were unable to file Form GST TRAN-1 by the deadline of 27.12.2017 to carry forward tax credit to the GST regime. They relied on a GST Council press release indicating an extension until 31.12.2017, but the portal closed earlier. Respondents denied their request for credit transfer, stating no attempt to log in was made before the original deadline.
Key Issues
Can assessees be denied the carry-forward of input tax credit from the VAT regime to the GST regime for late filing of Form GST TRAN-1, when the delay was caused by reliance on a misleading official press release regarding an extended deadline?
Sections Cited
Section 139, Section 140, Section 141, Section 142, Section 143, Rule 117
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 13TH DAY OF DECEMBER 2019 / 22ND AGRAHAYANA, 1941 WP(C).No.27940 OF 2019(N) PETITIONER: A.F.BABU AGED 57 YEARS PROPRIETOR, BRIGHT AUTO AGENCIES, SANKARAMANGALAM, PALAKKAD DISTRICT-679303 BY ADV. SRI.PRAMJI PAUL VAZHAPPILLY RESPONDENTS: 1 UNION OF INDIA DEPARTMENT OF REVENUE, CBEC, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, NEW DELHI-110 001 2 GOODS AND SERVICES TAX COUNCIL, OFFICE OF GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER-II, JEEVAN BHARATH BUILDING, JANPATH, CONNAUGHT PLACE, NEW DELHI-110 001, REPRESENTED BY SECRETARY TO GST COUNCIL. 3 THE GOODS AND SERVICES TAX NETWORK PVT. LTD., EAST WING, 4TH FLOOR, WORLD MNARK-I, AEROCITY, NEW DELHI-110 003, REPRESENTED BY ITS MANAGING DIRECTOR. 4 THE PRINCIPAL NODAL OFFICER, THIRUVANANTHAPURAM ZONE, OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS PRESS ROAD, KOCHI-682 018 5 THE STATE GST OFFICER, PATTAMBI, PALAKKAD-679 303 R1 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA R4 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) H
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.