BharatTaxGST

M/S. Popular Vehicles And Services Limited vs. Union Of INDIA

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WP(C)/609/2019HC KeralaGSTCNR KLHC01001679201914 January 2019Bench: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE4 pages
AI SummaryAllowed

Facts

The petitioner encountered technical difficulties while filing revised FORM GST TRAN-I and resultant FORM GST TRAN-2. They sought permission to file these forms manually due to these technical issues.

Held

The Court directed the fourth respondent to accept the petitioner's manual filing of FORM GST TRAN-I and FORM GST TRAN-2. Upon submission, these forms are to be transmitted into the petitioner's electronic credit ledger.

Key Issues

Whether the petitioner should be allowed to manually file GST TRAN-I and TRAN-2 forms due to technical errors in online filing.

Sections Cited

Section 140(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 14TH DAY OF JANUARY 2019 / 24TH POUSHA, 1940 WP(C).No.609 of 2019 PETITIONER/S: M/S. POPULAR VEHICLES AND SERVICES LIMITED, KUTTUKARAN CENTRE, MAMANGALAM, COCHIN - 682025, REPRESNTED BY ITS DIRECTOR, SRI.NAVEEN PHILIP. BY ADVS. SRI.SUKUMAR NAINAN OOMMEN SHRI.JONATHAN PREETHAM PAUL SMT.KARTHIKA S.VARMA SRI.RAHUL IPE PRASAD SRI.SHERRY SAMUEL OOMMEN RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY 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, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE-III, THIRUVANANTHAPURAM-695002. 5 THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA-695002. 6 THE COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695002. BY SRI.DINESH R.SHENOY, CGC BY GOVERNMENT PLEADER, SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: THE ADDRESS OF RESPONDENT NO.4 IN THE JUDGMENT DATED 14.01.2019 IN W.P.(C) NO.609/2019 (A) IS CORRECTED AS: THE DEPUTY COMMISSIONER, DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, SPECIAL CIRCLE-III, THEVARA, ERNAKULAM, COCHIN-682015, AS PER ORDER DATED 05.02.2019 IN I.A.NO.1/2019. SD/- ASSISTANT REGISTRAR WP(C).No.609 of 2019 2

JUDGMENT The petitioner approached this Court seeking a direction to the respondents to accept the petitioner's manual filing of revised FORM GST TRAN-I and the resultant FORM GST TRAN-2 in view of the error in filing the same on account of the technical reasons.

2.

The respondents submitted that they have no objection in allowing the petitioner's request in view of the fact that it was occurred on account of the technical reasons.

3.

The petitioner submits that they would submit FORM GST TRAN-I and FORM GST TRAN-2 before the fourth respondent manually and the fourth respondent may be directed to transmit it into electronic credit ledger of the petitioner.

In view of the above, the fourth respondent is directed to accept FORM GST TRAN-I and FORM GST TRAN-2 from the petitioner manually. The petitioner shall submit FORM GST TRAN-I and FORM GST TRAN-2 within one week from the date of WP(C).No.609 of 2019 3 receipt of a copy of this judgment. If the petitioner submits FORM GST TRAN-I and FORM GST TRAN-2 within the time as above, the fourth respondent shall accept and transmit it into the electronic credit ledger of the petitioner within a further period of one week. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.609 of 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PETITIONER'S REGISTRATION CERTIFICATE UNDER THE KERALA VALUE ADDED TAX ACT, 2003. EXHIBIT P2 AOF THE PETITIONERS REGISTRATION CERTIFICATE UNDER SERVICE TAX. EXHIBIT P3 AOF THE PETITIONERS REGISTRATION CERTIFICATE UNDER THE GOODS AND SERVICES TAX ACT, 2017. EXHIBIT P4 AOF THE SCREENSHOT OF FORM GST TRAN-1 FILED ON 19 EXHIBIT P5 A COPY OF THE LIST OF SPARES AND ACCESSORIES ON WHICH CREDIT OF DUTY INCURRED IS ELIGIBLE FOR MIGRATION UNDER THE PROVISO TO SECTION 140(3)OF THE CGST ACT. EXHIBIT P6 AOF THE NOTIFICATION NO. 34/2017 DATED 15/09/2017. EXHIBIT P7 AOF THE AUTO GENERATED RESPONSES TO THE GRIEVANCES RAISED BY THE PETITIONER. EXHIBIT P8 AOF THE RESPONSES OF THE GST HELPDESK DATED 27/01/2018 AND 02/02/2018. EXHIBIT P9 AOF PETITIONER'S ELECTRONIC CREDIT LEDGER. EXHIBIT P10 AOF THE CIRCULAR NO. 39/13/2018- GST DATED 03/04/2018. EXHIBIT P11 AOF THE APPLICATION DATED 05/09/2018 SUBMITTED BEFORE THE 5TH RESPONDENT. EXHIBIT P12 AOF THE NOTIFICATION NO. 48/2018 - CENTRAL TAX DATED 10/09/2018. 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.