Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
FRIDAY, THE 22ND DAY OF JUNE 2018 / 1ST ASHADHA, 1940
WP(C).No. 20287 of 2018
PETITIONER(S)
G & C INFRA INNOVATIONS
K.P.9/568-I, TEL VIRUL ISLAM COMPLEX
S.T.NAGAR, THRISSUR - 1
REPRESENTED BY ITS AUTHORISED SIGNATORY
SHRI.A.G.JOSHY
BY ADVS.SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
RESPONDENT(S):
1.
UNION OF INDIA
REPRESENTED BY SECRETARY,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
NO.137, NORTH BLOCK
NEW DELHI 110001
2.
THE COMMISSIONER,
STATE GOODS AND SERVICES TAX DEPT.
GOVT. OF KERALA,
THIRUVANANTHAPURAM 695 001
3.
THE GST COUNCIL,
REPRESENTED BY SECRETARY,
5TH FLOOR, TOWER II,
JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE,
NEW DELHI 110 001
4.
THE PRINCIPAL COMMISSIONER,
CETNRAL TAX AND CENTRAL EXCISE,
CENTRAL REVENUE BUILDING, I.S.PRESS ROAD,
KOCHI 682 018
5.
GOODS AND SERVICES TAX NETWORK,
EAST WING, 4TH FLOOR, WORLD MARK 1,
AEROCITY, NEW DELHI 110037
6.
THE NODAL OFFICER,
GOODS AND SERVICES TAX NETWORK,
EAST WING, 4TH FLOOR, WORLD MARK 1,
AEROCITY,NEW DELHI 110037
7.
THE ASSISTANT COMMISSIONER
OFFICE OF THE PRINCIPAL COMMISSIONER
CENTRAL TAX AND CETNRAL EXCISE,
CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI 682 018
WP(C).No. 20287 of 2018
:2:
*ADDL.R8
THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, C.R.BUILDING,
SAKTHAN THAMPURAN NAGAR, THRISSUR 680 001
*ADDL.R8 IS IMPLEADED AS PER I.A.NO.11095/2018 DATED 22.06.2018.
R1&3 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R BY GOVERNMENT PLEADER, SRI. V.K. SHAMSUDEEN (SR.GP.)
R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
R BY SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22-06-2018, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 20287 of 2018
APPENDIX
PETITIONER'S EXHIBITS
:
EXT.P1
TRUE COPY OF THE GST REGISTRATION CERTIFICATE
EXT.P2
TRUE COPY OF THE INVOICES
EXT.P3
TRUE COPY OF THE SUMMARY LIST AND THE SUPPLY INVOICES
EXT.P4
TRUE COPY OF THE REPRESENTATION BY THE PETITIONER DATED 16.03.2018
EXT.P5
TRUE COPY OF THE COMMUNICATION FROM THE RESPONDENT DATED 19.04.2018
EXT.P6
TRUE COPY OF THE ENTRIES IN 7(D) AS OBTAINED IN EXCEL FORM
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
===============
W.P.(C.) No.20287 of 2018
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Dated this the 22th day of June, 2018
JUDGMENT Petitioner was a registered dealer under the Kerala Value Added Tax Act and the Central Sales Tax Act, now migrated to the Goods and Services Tax regime. They are entitled to take credit of the input tax available to them on migration. In terms of the provisions, the petitioner was required to upload FORM GST TRAN-1 for the said purpose. The case of the petitioner is that there occurred a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2. It is stated by the petitioner that there is no provision to revise FORM GST TRAN-1 uploaded by the petitioner and as such, : 2 : they are unable to take credit of the input tax available to them. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.
2.Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Central Government Counsel. Having regard to the facts and circumstances of the case as also the orders passed in similar writ petitions, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer a representation pointing out the grievance before the additional eighth respondent, the Nodal Officer appointed to resolve the issues of this nature. Ordered accordingly. If the petitioner prefers a representation as directed within two weeks from the date of receipt of a copy of this judgment, needless to say that the additional eighth respondent shall take appropriate action on the said : 3 : representation so as to enable the petitioner to take credit of the input tax available to them, within one month thereafter. P.B. SURESH KUMAR, JUDGE SKS
