Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 30TH DAY OF JULY 2018 / 8TH SRAVANA, 1940
WP(C).No. 25531 of 2018
PETITIONER(S)
TING TONG INTERNATIONAL PVT. LTD.,
REGISTERED OFFICE AT 115, PRABHA NIVAS, VECHOOR P.O.,
VAIKOM, KOTTAYAM – 686 144, REPRESENTED BY ITS MANAGING
DIRECTOR,
SRI. PRABHA B. KURUP, S/O. BHASKARA KURUP, AGED 42 YEARS,
RESIDING AT PRABHA NIVAS, VECHOOR, P.O., VAIKOM,
KOTTAYAM – 686 144.
BY ADVS.SRI.NIRMAL V NAIR
SRI.M.ANEESH
RESPONDENT(S):
1. UNION OF INDIA,
REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI – 110 001.
2. GOODS AND SERVICE TAX COUNCIL,
5TH FLOOR, TOWER - II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI - 110001, REPRESENTED BY
ITS CHAIRMAN.
3. GOODS AND SERVICES TAX NETWORK PVT. LTD.,
EAST WING, 4TH FLOOR, WORLD MARK -I, AEROCITY, NEW DELHI -
110 037, REPRESENTED BY ITS MANAGING DIRECTOR.
4. THE COMMISSIONER OF STATE GST,
TAX TOWERS, KARAMANA, KILLIPALAM, THIRUVANANTHAPURAM -
695 002.
5. THE NODAL OFFICER FOR CENTRAL GST,
GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,
THIRUVANANTHAPURAM – 695 002.
6. THE NODAL OFFICER FOR STATE GST,
GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,
THIRUVANANTHAPURAM – 695 002.
7. STATE GOODS AND SERVICE TAX OFFICER,
O/O. THE DEPUTY COMMISSIONER, CT, COLLECTORATE,
KOTTAYAM – 686 002.
8. STATE GOODS AND SERVICE TAX OFFICER,
MINI CIVIL STATION, PALA, KOTTAYAM – 686 575.
9. STATE GOODS AND SERVICE TAX OFFICER,
O/O. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES,
VAIKOM – 686 141.
R1,R 2 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R4 TO R9 BY SMT.THUSHARA JAMES, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30-07-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
WP(C).No. 25531 of 2018 (N)
APPENDIX
PETITIONER(S)' EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE VAT REGISTRATION DATED
1.4.2017.
EXHIBIT P2 A TRUE COPY OF THE REGISTRATION CERTIFICATE OF
THE PETITIONER ISSUED UNDER THE CGST ACT, 2017.
EXHIBIT P3 A TRUE COPY OF THE CERTIFICATE OF
IMPORTER-EXPORTER CODE ISSUED TO THE
PETITIONER BY THE OFFICE OF THE JT. DIRECTOR
GENERAL OF FOREIGN TRADE.
EXHIBIT P4 A TRUE COPY OF THE E-MAIL DATED 25.8.2017.
EXHIBIT P5 TRUE COPIES OF THE E-MAIL DATED 20.12.2017 AND
9.1.2018.
EXHIBIT P6 A TRUE COPY OF LETTER DATED 2.1.2018 ADDRESSED
TO THE 7TH RESPONDENT.
EXHIBIT P7 A TRUE COPY OF LETTER DATED 2.1.2018 ADDRESSED
TO THE 8TH RESPONDENT.
EXHIBIT P8 A TRUE COPY OF LETTER DATED 2.1.2018 ADDRESSED
TO THE 9TH RESPONDENT.
EXHIBIT P9 TRUE COPY OF THE POSTAL ACKNOWLEDGEMENT
RECEIPT OF EXHIBIT P6.
EXHIBIT P10 TRUE COPY OF THE POSTAL ACKNOWLEDGEMENT
RECEIPT OF EXHIBIT P7.
EXHIBIT P11 A TRUE COPY OF THE JUDGMENT DATED 17.7.2018 IN
W.P.(C) 21833/2018 ON THE FILES OF THIS HONOURABLE
COURT.
RESPONDENT'S EXHIBITS:
NIL
True Copy
P.A to Judge
A.MUHAMED MUSTAQUE, J.
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W.P.(C).No.25531 of 2018
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Dated this the 30th day of July, 2018
J U D G M E N T The petitioner has approached this Court alleging inaction on the part of respondents 3 to 9 to enable the petitioner to upload the FORM GST TRAN-1 to avail credit of input tax and eligible duties. According to the petitioner on account of technical glitches the petitioner was not able to upload FORM GST TRAN-1. This Court in fact, on considering similar issue in Ext.P11 judgment in paragraphs 4 to 6 of the judgment observed and directed as follows:
“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 petitioners to apply to the Nodal Officer for the issue resolution.
6.To set a time frame, I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of returns is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.” In the light of the above judgment, Nodal Officer shall consider and take steps to allow the petitioner to upload such form within two weeks from the date of receipt of a copy of this judgment. (A.MUHAMED MUSTAQUE, JUDGE)P.A to Judge DG
