Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
TUESDAY, THE 19TH DAY OF JUNE 2018 / 29TH JYAISHTA, 1940
WP(C).No. 18954 of 2018
PETITIONER(S)
M/S. WHISPOWER GENERATORS SALES AND SERVICES P. LTD.,
71, MAJOR INDL. ESTATE, DEVELOPMENT PLOT, PO SOUTH
KALAMASSERRY, ERNAKULAM-683109, REPRESENTED BY IT'S
MANGING DIRECTOR, MR. THOMAS GEORGE.
BY ADV.SMT.K.LATHA
RESPONDENT(S):
1. THE CENTRAL BOARD OF EXCISE & CUSTOMS,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT
OF INDIA, NEW DELHI-110001.
2. THE GST COUNCIL,
COMMISSIONER OFFICE OF THE GST COUNCIL SECRETARIAT, NEW
DELHI.
3. THE COMMISSIONER OF KERALA STATE TAX/
THE OFFICER IN CHARGE OF CENTRAL GOODS AND SERVICES TAX,
CENTRAL REVENUE BUILDING, I S PRESS RD., ERNAKULAM,
KERALA-682018.
4. THE COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KILLIPALAM,
KARAMANA P.O., THIRUVANANTHAPURAM-695002.
5. THE SECRETARY,
TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
6. GST NETWORK, 4TH FLOOR,
TOWER B, WORLD MARK -1,
AEROCITY, NEW DELHI - 110 037,
REPRESENTED BY ITS DIRECTOR.
7. NODAL OFFICER, (JOINT COMMISSIONER UNDER GST),
TAX TOWER, KARAMANA POST,
THIRUVANANTHAPURAM.
ADDITIONAL RESPONDENTS 6 & 7 IMPLEADED AS PER ORDER DATED 19.06.2018 IN
I.A. NO. 10521 OF 2018 AND I.A. NO. 10664 OF 2018 RESPECTIVELY.
R2 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
RADDL. BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
R BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN (SR.GP)
R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 18954 of 2018 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 THE TRUENT COPY OF THE FORM ER-1 RETURN OF
EXCISABLE GOODS AND AVAILMENT OF CENVAT
CREDIT FOR THE MONTH OF JUNE AND YEAR 2017 FILED
BY THE PETITIONER DATED 10.7.2017.
EXHIBIT P2 THE TRUE COPY OF THE FORM GST TRAN-1
APPLICATION FOR CARRY FORWARD OF INPUT TAX
CREDITS INTO THE NEW GST REGIM.
EXHIBIT P3 THE TRUE COPY OF THE CREDIT CARRY FORWARD
CENTRAL TAX SUMMARY WITH STATUS PROCESSED
WITH ERROR.
EXHIBIT P4 THE TRUE COPY OF THE EMAIL SENT FROM THE
PETITIONERS EMAIL ID TO THE HELPDESK OF GST
DATED 19TH OCTOBER 2017.
EXHIBIT P5 THE TRUE COPY OF THE EMAIL SENT FROM THE
CHARTERED ACCOUNTANT FIRM TO THE PETITIONER
DATED 9TH JANUARY 2018.
EXHIBIT P6 THE TRUE COPY OF THE EMAIL SENT FROM SUPPORT
GSTN TO THE PETITIONER DATED 12TH JANUARY 2018.
EB
///TRUE COPY///
P.A. TO JUDGE
P.B.SURESH KUMAR, J.
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W.P.(C.) No.18954 of 2018
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Dated this the 19th day of June, 2018
JUDGMENT Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that they were unable to upload FORM GST TRAN-1 to take credit of input tax available to them at the time of migration, within the time stipulated. It is alleged by the petitioner that though they have attempted to upload FORM GST TRAN-1 within the time, they were not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable them to take credit of the input tax available to them at the time of migration.
2.Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Standing Counsel for the additional sixth respondent.
W.P.(C.) No. 18954 of 2018 2 Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and appropriate decision shall be taken by the additional seventh respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to them, appropriate action shall be taken to enable them to take credit of the input tax available to them at the time of migration. P.B. SURESH KUMAR, JUDGE EB
