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. 17348 of 2018
PETITIONER(S)
E.V.RADHA KRISHNA KURUP
ROYAL FORCE, SREE LAKSHMI BUILDING, SANGEETHA JUNCTION,
RAMANKULANGARA, KAVANADU, KOLLAM-691001.
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,
NEW DELHI-110001.
2. THE PRINCIPAL SECRETARY,
FINANCE (GST WING), FINANCE (REV-1) 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,
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.
W.P(C).No. 17348 of 2018
* ADDL. R6 IMPLEADED:
ADDL.R6. THE DEPUTY COMMISSIONER/NODAL OFFICER,
OFFICE OF THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE,
GST BHAVAN, PRESS CLUB ROAD STATUE, THIRUVANANTHAPURAM,
PIN-695 001.
* ADDL.R6 IS IMPLEADED AS PER ORDER DATED 14.06.2018 IN I.A.No.10522/2018.
R1 TO R3 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL OF INDIA
R4 BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14-06-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DSV/-
WP(C).No. 17348 of 2018 (P)
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 J S O N FILE TO BE EFILED SENT TO THE
ASSISTANT COMMISSIONER, STATE TAX DEPARTMENT,
KOLLAM, 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 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.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.3978/2018 M/S. ARIHANT
SUPERSTRUCTURE LIMITED.
EXHIBIT P8 TRUE COPY OF THE JUDGMENT HON'BLE BOMBAY 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 06.02.2018
AS WELL AS 24.02.2018.
EXHIBIT P9 TRUE COPY OF THE HON'BLE HIGH COURT OF NEW
DELHI AT NEW DELHI IN W.P.(C) 2192/2018 DATED
21.3.2018 IN THE CASE TARA CHAND SALUJA @ SONS
AND OTHERS VS UNION OF INDIA AND OTHERS.
RESPONDENT(S)' EXHIBITS:
NIL
// TRUE COPY //
P.A. TO JUDGE
DSV/-
P.B.SURESH KUMAR, J.
===============
W.P.(C.) No.17348 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 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, same shall be considered and appropriate decision shall be taken by the additional sixth 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 him, appropriate action shall be taken : 3 : to enable him to take credit of the input tax available to him at the time of migration. P.B. SURESH KUMAR, JUDGE SKS
