Goods And Services Tax Council vs. Pothys Textiles
Original PDF →[ RP No.945/2019, RP No.946/2019, RP No.948/2019, RP No.974/2019 ] These review petitions are filed by the Goods and Services Tax Council along with Union Government aggrieved by Judgment of this Court dated 14.03.2019 in W.P. (C)Nos.13562,13488,13616 & 13555 of 2018. This Court disposed of all these writ petitions permitting the writ petitioners to submit GST TRAN-1 Form claiming input tax as provided under Section 140 (3) of the Central Act. This Court disposed writ petitions on a premise that the writ petitioners could not upload the details on account of technical snag.
The review petitioners placed reliance upon the judgment in W.P.(C)No. 41337/2018. It is appropriate to refer paragraphs 4,5 &6 of the said judgment, which read thus:
“4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the Nodal Officer concerned to have the issue resolved.
So, here too, the petitioner may apply to the Nodal Officer, the second respondent. The petitioner applying, the Nodal Officer will look into the issue and
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases -10- facilitate the petitioner's uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.
I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration.” In the aforesaid judgment, this Court left the decision of the Nodal Officer concerned to decide whether delay in uploading details was attributable to the writ petitioners or not. The writ petitioners have no objections in giving similar directions. In the light of above, the review petitions are allowed holding that the directions in the judgment in W.P.(C) No. 41337/2018 would govern this matter as well. All the directions in the above judgment shall be followed in the case of the petitioners as well. Accordingly, the review petitions are disposed of. A.MUHAMED MUSTAQUE JUDGE akv
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases -11- APPENDIX OF RP 945/2019 PETITIONER'S/S EXHIBITS: ANNEXURE IOF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.9.2018. ANNEXURE IIOF THE CIRCULAR NO.39/13/2018 DATED 3.4.2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM. ANNEXURE IIIOF THE JUDGMENT DATED 20.3.2019 IN WPC.NO.4315/2019 OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS : NIL.
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C.A. TO JUDGE
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases -12- APPENDIX OF RP 946/2019 PETITIONER'S/S EXHIBITS: ANNEXURE IOF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.09.2018. ANNEXURE IIOF THE CIRCULAR NO. 39/13/2018 DATED 03.04.2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM. ANNEXURE IIIOF THE JUDGMENT DATED 20.03.2019 IN WP(c)NO.4315/2019 OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS : NIL.
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C.A. TO JUDGE
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases -13- APPENDIX OF RP 948/2019 PETITIONER'S/S EXHIBITS: ANNEXURE-1OF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.09.2018 ANNEXURE-IIOF THE CIRCULAR NO.39/13/2018 DATED 03.04.2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM ANNEXURE-IIIOF THE JUDGMENT DATED 20.03.2019 IN WPC NO.4315/2019 OF THIS HON'BLE COURT RESPONDENT'S/S EXHIBITS : NIL.
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C.A. TO JUDGE
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases -14- APPENDIX OF RP 974/2019 PETITIONER'S/S EXHIBITS: ANNEXURE 1OF THE NOTIFICATION NO 48/2018 CENTRAL TAX DATED 10-09-2018 ANNEXURE IIOF THE CIRCULAR NO. 39/13/2018 DATED 03-04-2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM ANNEXURE IIIOF THE JUDGMENT DATED 20-03-2019 IN WP(C) NO. 4315/2019 OF THIS HON'BLE COURT. RESPONDENT'S/S EXHIBITS : NIL.
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C.A. TO JUDGE
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.