M/S. Pothys Textiles vs. Goods Service Tax Council

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 13488 of 2018 PETITIONER: K.V.P. SADAYANDI PROPRIETOR, POTHYS SUPER STORES, TC 28/2477/1, NIKUNJAN CITY SQUARE, M.G ROAD, THIRUVANANTHAPURAM-695 001. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 GOODS SERVICE TAX COUNCIL O/O THE GST COUNCIL SECRETARIAT, 5TH FLOOR,TOWER II, JEEVAN BHARATH BUILDING, JANPATH,CONNAUGHT PLACE, NEW DELHI- 110001.REPRESENTED BY THE SECRETARY TO GST COUNCIL. 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH NEW DELHI-110001. WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..2.. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPT. OF FINANCE,SECRETARIAT, THIRUVANANTHAPURAM-695 001. 4 THE PRINCIPAL CHIEF COMMISSIONER STATE GOODS AND SERVICE TAX, CENTRAL REVENUE BUILDING,ERNAKULAM- 682 018. 5 THE COMMISSIONER STATE GOODS AND SERVICE TAX, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002. 6 THE GOODS AND SERVICE TAX NET WORK PVT LTD GSTIN, EAST WING, WORK MARK-1, 4TH FLOOR,AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,NEW DELHI-110037, REPRESENTED BY ITS MANAGING DIRECTOR. 7 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX, TAX TOWER, KARAMANA,THIRUVANANTHAPURM-695 002. BY ADVS. ASSISTANT SOLICITOR GENERAL SHRI.P.VIJAYAKUMAR, ASG OF INDIA ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, ALONG WITH WP(C).13555/2018, WP(C).13562/2018, WP(C).13616/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..3.. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 13555 of 2018 PETITIONER: 1 M/S. POTHYS TEXTILES TC 28/2477(4), NIKUNJAM CITY SQUARE,M.G ROAD, THIRUVANANTHAPURAM 695 001.REPRESENTED BY ITS PARTNER S. MAGESH 2 MS. POTHYS GARMENTS TC 28/24776 NIKUNJAM CITY SQUARE,M.G ROAD, THIRUVANANTHAPURAM 695 001.REPRESENTED BY ITS PARTNER S. MAGESH. 3 S. MAGESH PROPRIETOR, M/S. POTHUS LIFESTYLE, TC 28/2477(7),NIKUNJAM CITY SQUARE,M.G ROAD, THIRUVANANTHAPURAM 695 001. BY ADV. SMT.S.K.DEVI RESPONDENTS: 1 GOODS SERVICE TAX COUNCIL O/O THE GST COUNCIL SECRETARIAT,5TH FLOOR, TOWER II, JEEVAN BHARATH BUILDING,JANPATH, CONNAUGHT PLACE, NEW DELHI 110 001REPRESENTED BY THE SECRETARY TO GST COUNCIL.

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..4.. 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI- 110 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPT. OF FINANCE,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 THE PRINCIPAL CHIEF COMMISSIONER CENTRAL; GOODS AND SERVICE TAX,CENTRAL REVENUE BUILDING, ERNAKULAM 682 018. 5 THE COMMISSIONER STATE GOODS AND SERVICE TAX, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM 695 002. 6 THE GOODS AND SERVICE TAX NET WORK PVT LTD GSTIN, EAST WING WORK MARK-1 4TH FLOOR,AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,NEW DELHI- 110 037, REPRESENTED BY ITS MANAGING DIRECTOR. 7 THE ASSISTANT COMMISSIOENR OF STATE TAX STATE GOOD AND SERVICE TAX, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM 695 002. BY ADVS. ASSISTANT SOLICITOR GENERAL SHRI.P.VIJAYAKUMAR, ASG OF INDIA ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, ALONG WITH WP(C).13616/2018, WP(C).13562/2018, WP(C).13488/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..5.. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 13562 of 2018 PETITIONERS: 1 M/S. POTHYS TC 28/2477(3), NIKUNJAM CITY SQUARE,M.G.ROAD, THIRUVANANTHAPURAM - 695 001,REPRESENTED BY ITS MANAGING PARTNERS.RAMESH. 2 MS. POTHYS MATCHINGS TC 28/2477(5),NIKUNJAM CITY SQUARE,M.G.ROAD, THIRUVANANTHAPURAM - 695 001,REPRESENTED BY ITS MANAGING PARTNER S.RAMESH. 3 MS. POTHYS, FABRICS, TC 28/2477(5), NIKUNJAM CITY SQUARE,M.G.ROAD, THIRUVANANTHAPURAM - 695 001,REPRESENTED BY ITS MANAGING PARTNERS.RAMESH. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 GOODS SERVICE TAX COUNCIL O/O THE GST COUNCIL SECRETARIAT,5TH FLOOR, TOWER II, JEEVAN BHARATH BUILDING,JANPATH, CONNAUGHT PLACE, NEW DELHI - 110 001,REPRESENTED BY THE SECRETARY TO GST COUNCIL.

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..6.. 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI - 110 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPT. OF FINANCE, SECRETARIAT,THIRUVANANTHAPURAM - 695 001. 4 THE PRINCIPAL CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX,CENTRAL REVENUE BUILDING,ERNAKULAM - 682 018. 5 THE COMMISSIONER STATE GOODS AND SERVICE TAX,TAX TOWER, KARAMANA,THIRUVANANTHAPURAM -695 002. 6 THE GOODS AND SERVICE TAX NET WORK PVT. LTD GSTIN, EAST WING, WORK MARK1,4TH FLOOR, AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORTNEW DELHI - 110 037, REPRESENTED BYITS MANAGING DIRECTOR. 7 THE ASSISTANT COMMISSIONER OF STATE TAX STAE GOODS AND SERVICE TAX, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM - 695 002. BY ADVS. ASSISTANT SOLICITOR GENERAL SHRI.P.VIJAYAKUMAR, ASG OF INDIA ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, ALONG WITH WP(C).13616/2018, WP(C).13555/2018, WP(C).13488/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..7.. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THUR AY ,THE 14TH DAY OF MARCH 2019 / 23RD PHALGUNA, 1940 WP(C).No. 13616 of 2018 PETITIONER: M/S. CHERAN AUTOMOBILES NORTH OF NH, TC 55/500, 501, 500-1,CHERAN HERO, KAIMANAM, PAPPANAMCODE P.O.,THIRUVANANTHAPURAM, REPRESENTED BY ITS MANAGING PARTNER, ARUMUKA PERUMAL. BY ADVS. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENTS: 1 GOODS SERVICE TAX COUNCIL O/O THE GST COUNCIL SECRETARIAT, 5TH FLOOR,TOWER II, JEEVAN BHARATH BUILDING, JANAPATH,CONNAUGHT PLACE, NEW DELHI 110001,REPRESENTED BY THE SECRETARY TO GST COUNCIL.

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..8.. 2 UNION OF INDIA REPRESENTED BY ITS SECRETARY,MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,NORTH BLOCK, NEW DELHI 110 001. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPT OF FINANCE,SECRETARIAT, THIRUVANANTHAPURAM 695 001. 4 THE PRINCIPAL CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX,CENTRAL REVENUE BUILDING, ERNAKULAM - 682 018. 5 THE COMMISSIONER STATE GOODS AND SERVICE TAX, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM - 695 002. 6 THE GOODS AND SERVICE TAX NET WORK PVT. LTD. GSTIN, EAST WING, WORK MARK - 1, 4TH FLOOR,AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,NEW DELHI - 110037, REPRESENTED BY ITS MANAGING DIRECTOR. 7 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX, TAX TOWER,KARAMANA, THIRUVANANTHAPURAM 695 002. BY ADVS. SRI.P.VIJAYAKUMAR ASSISTANT SOLICITOR GENERAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.03.2019, ALONG WITH WP(C).13562/2018, WP(C).13555/2018, WP(C).13488/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..9..

JUDGMENT The petitioner approached this Court seeking for a direction to the respondents to allow him to submit GST TRAN-1 form claiming input tax as provided under 140(3) of the Central Act. It is submitted that on account of technical snag, they could not upload the details. Now it is submitted that by the Government of India notification dated 10.09.2018, the time is extended up to 31.03.2019. 2. In view of the above there is no difficulty for the petitioner to upload such details within the above time. The respondents shall allow to upload such details within the above time. The Writ Petition is disposed as above. A.MUHAMED MUSTAQUE JUDGE PR/14.03.2019

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..10.. APPENDIX OF WP(C) 13488/2018 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE (NO.32AJTPS5915JIZN)

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..11.. APPENDIX OF WP(C) 13555/2018 PETITIONERS EXHIBITS: EXHIBIT P1OF THE CERTIFICATE (NO.32AABFP2449P1Z1) EXHIBIT P2OF THE REGISTRATION CERTIFICATE (NO.32AABFP2447DIZS) EXHIBIT P3OF THE REGISTRATION CERTIFICATE (NO. 32ACVPM6890KIZS)

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..12.. APPENDIX OF WP(C) 13562/2018 PETITIONERS EXHIBITS: EXHIBIT P1OF THE CERTIFICATE (NO.32AABFP4250N2ZB) EXHIBIT P2OF THE CERTIFICATE (NO.32AABFP2448n1z6). EXHIBIT P3OF THE REGISTRATION CERTIFICATE (NO.32AABFP2446C1ZV).

WP(C).Nos. 13488/18,13555/18,13562/18,13616/18 ..13.. APPENDIX OF WP(C) 13616/2018 PETITIONER'S EXHIBITS: EXHIBIT-P1:OF THE CERTIFICATE (NO.32AAGFC4362B1Z2).