M/S.Chingily Cement Works vs. Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE WEDNE AY,THE 20TH DAY OF MARCH 2019 / 29TH PHALGUNA, 1940 WP(C).No. 8413 of 2019 PETITIONER/S: M/S.CHINGILY CEMENT WORKS, NP-3/1, AMMAYIPPALAM, SULTHAN BATHERY, WAYANAD-673592, REPRESENTED BY ITS MANAGING PARTNER MR.SHAROOQUEKHAN CHINGILY. BY ADV. SRI.JINU JOSEPH RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 2 GOODS AND SERVICE TAX NETWORK (GSTN), THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110037. 3 GOODS AND SERVICE TAX COUNCIL, THROUGH ITS SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARATI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. 4 THE DEPUTY COMMISSIONER OF STATE TAX, ANNAPPARA BUILDINGS, NEAR NEW BUS STAND, KALPETTA, WAYANAD-673121. 5 THE NODAL OFFICER FOR STATE GST, GST DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. 6 THE COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.8413/2019 2 JUDGMENT The petitioner approached this Court seeking for a direction to the respondents to allow him to upload GST TRAN-1 so as to enable them to obtain CEN VAT Credit. According to the petitioner, on account of technical snag, they were not able to upload GST TRAN-I Form. In fact, similar issue was considered by this Court on 12.2.2019 in W.P.(C) No.41337/2018. It is appropriate to refer paragraphs 4 to 6 of the said Judgment, which reads 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 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.”
WP(C).No.8413/2019 3
In the light of the above judgment, if the uploading of Form GST TRAN-I was not a reason attributable to the petitioner and the petitioner applies before the Nodal Officer within two weeks from the date of receipt of a copy of this judgment, the Nodal Officer shall take steps to facilitate the petitioner to upload GST TRAN-I Form without reference to any time frame. It is made clear that all the directions in the above judgment would govern in this matter as well. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE ln
WP(C).No.8413/2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF FORM NO.10 OF THE PETITIONER. EXHIBIT P2OF NOTIFICATION NO.34/2017 DATED 15.9.2017. EXHIBIT P3OF NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.9.2018. EXHIBIT P4OF JUDGMENT IN WPC.NO.609/2019 DATED 14.1.2019. RESPONDENTS EXHIBITS:NIL. //// P.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.