Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 14TH DAY OF JUNE 2018 / 24TH JYAISHTA, 1940
WP(C).No. 17473 of 2018
PETITIONER(S)
VINOD G.
MANAGING PARTNER
NATIONAL MOTORS
MALLYAKKAL BUILDING
MYLAPRA PATHANAMTHITTA-689545
BY ADV.SRI.MOHAN GEORGE (M-1337)
RESPONDENT(S):
1. UNION OF INDIA
THROUGH ITS SECRETARY(REVENUE)
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
NORTH BLOCK, NEWDELHI-110001
2. THE PRINCIPAL SECRETARY
FINANCE(GST WING)
FINANCE (REV-I) DEPARTMENT
4TH LEVEL A-WING,
DELHI SECRETARIAT,
I.P.ESTATE, NEW DELHI,110002
3. GST COUNCIL
THROUGH ITS CHAIRPERSON
DEPARTMENT OF FINANCE,
NORTH BLOCK NEW DELHI-110001
4. GOODS AND SERVICES TAX NETWORK
RESPONDENT NO.4 THROUGH ITS CHAIRMAN
EAST WING, 4TH FLOOR,WORLD MARK-1
AEROCITY, NEW DELHI-110037.
5. THE COMMISSIONER
GOODS AND SERVICE TAX DEPARTMENT
KARAMANA, THIRUVANANTHAPURAM
KERALA-695001.
*ADDL. R6 IS IMPLEADED
THE DEPUTY COMMISSIONER/ NODAL OFFICER
OFFICE OF THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE,
GST BHAVAN, PRESS CLUB ROAD STATUTE, THIRUVANANTHAPURAM 695001
*ADDL R6 IS IMPLEADED AS PER ORDER DATED 14.06.2018 IN I.A. NO. 10523 OF 2018
R4 BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
R1-R3 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 17473 of 2018 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1: TRUE EXTRACT OF JUDGMENT,M/S CONTINENTAL
INDIA PVT LIMITED AND ANOTHER V/S UNION OF INDIA,
HON'BLE ALLAHABAD HIGH COURT.
EXHIBIT P2: TRUE COPY OF JSON FILE TO BE FILED SENT TO THE
STATE FAX OFFICER, PATHANAMTHITTA DULY
ACKNOWLEDGED
EXHIBIT P3: TRUE COPY OF THE MAIL SEND TO THE CBECMITRA.
HELPDESK. DELHI
EXHIBIT P4: THE REPLY RECEIVED FROM CBECMITRA HELPDESK
TEAM DELHI DATED 6.4.2018
EXHIBIT P5: TRUE COPY OF THE CIRCULAR NO.39/13/2018 GST ISSUED
BY THE CENTRAL BOARD OF INDIRECT TAXES
EXHIBIT P6: TRUE COPY OF KERALA GAZETTE NOTIFICATION OF
THE COMMISSIONER STATE TAX DEPARTMENT VIDE
NO.NO.C1-24614/2016 THIRUVANANTHAPURAM DATED
23.11.2017
EXHIBIT P7: TRUE COPY OF THE JUDGMENT OF HON'BLE HIGH
COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR.S. B. CIVIL WRIT PETITION NO.3978/2018M/S
ARIHANT SUPERSTRUCTURE LIMITED
EXHIBIT P8: TRUE COPY OF JUDGMENT HON'BLE HIGH COURT IN
THE CASE OF ABICORAND BINZEL TECHNOWELD PVT
LTD, VS. THE UNION OF INDIA & ANR. (WRIT PETITION
(L) NO.2230 OF 2018) ON 06.02.18 AS WELL AS 24.02.2018.
EXHIBIT P9: TRUE COPY OF THE HON'BLE COURT OF NEW DELHI AT
NEW DELHI IN WPC 2192/2018 DATED 21.3.2018 IN THE
CASE TARA CHAND SALUJ @ SONS AND OTHERS VS
UNION OF INDIA AND OTHERS.
RESPONDENT'S EXHIBITS
:
NIL
//TRUE COPY//
SD/-
P.A. TO JUDGE
SKS
P.B.SURESH KUMAR, J.
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W.P.(C.) No.17473 of 2018
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Dated this the 14th 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 he was unable to upload FORM GST TRAN-1 to take credit of input tax available to him at the time of migration, within the time stipulated. It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable him to take credit of the input tax available to him at the time of migration.
2.Heard the learned counsel for the : 2 : petitioner, the learned Government Pleader as also the learned Standing Counsel for the fourth respondent. 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 sixth respondent, the Nodal Officer appointed to resolve 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 by the additional sixth respondent and appropriate decision shall be taken 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 him, appropriate action shall : 3 : be taken to enable him to take credit of the input tax available to him at the time of migration. P.B. SURESH KUMAR, JUDGE SKS
