This writ petition challenges issues concerning Transitional Credit during migration to the GST regime. The bench disposed of the petition relying on Supreme Court directions that fully address the taxpayers' grievances, ordering no further action.
Writ petition disposed of on the terms of the Supreme Court judgment in Union of India v. Filco Trade Centre.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF SEPTEMBER 2022 / 10 TH BHADRA, 1944
WP(C) NO. 6660 OF 2019
PETITIONER:
1 SABU THOMAS, AGED 59 YEARS S/O.THOMAS, PROPRIETOR M/S.TYRE INDIA, M.C.ROAD, THIRUVALLA, KERALA STATE. BY ADVS. SREEKANTH S.NAIR SRI.S.JATHIN DAS
RESPONDENTS:
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT
Dated this the 01st day of September, 2022
This writ petition relates to the issue of availing Transitional Credit while migrating to the Goods & Services Tax regime. It is not in dispute before me that the issue raised in this writ petition stands completely addressed by the judgment of the Supreme Court in Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr . ; 2022 SCC OnLine SC 912 .
“1. Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two
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months i.e. w.e.f. 01.09.2022 to 31.10.2022.
2. Considering the judgments of the High Courts on the then prevailing peculiar circumstances, any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC).
3. GSTN has to ensure that there are no technical glitch during the said time.
4. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned.
5. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
6. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.”
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The above directions of the Honourable Supreme
Court shall apply to the case on hand as well. The
writ petition is therefore disposed of on the above terms.
Sd/-
GOPINATH P.
JUDGE
SKP/01-09
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APPENDIX OF WP(C) 6660/2019
| PETITIONER'S | EXHIBITS: | |
|---|---|---|
| EXHIBIT P1 | TRUE COPY OF SCREENSHOT PRINTOUT OF THE GST WEB PORTAL. |
|
| EXHIBIT P2 | TRUE COPY THE PRINTOUT OF THE MAIL SENT BY THE PETITIONER TO GST SYSTEM DATED 13/06/2018. |
|
| EXHIBIT P3 | TRUE COPY OF LETTER DATED 06/07/2018 SUBMITTED | |
| BY THE PETITIONER BEFORE THE 6TH RESPONDENT. | ||
| EXHIBIT P4 | TRUE COPY OF JUDGMENT DATED 14/06/2018 IN W.P. (C) 17348/2018 OF THIS HON'BLE COURT. |
|
| RESPONDENTS' | EXHIBITS: | NIL |
TRUE COPY
P.A.TO JUDGE
2 issues framed by the court
Whether the writ petition regarding Transitional Credit while migrating to GST regime requires independent adjudication given recent Supreme Court directions.
Whether the judgment of the Supreme Court in Union of India v. Filco Trade Centre addresses the issue raised in the writ petition.
Colour shows how this judgement treated each authority
Union of India & anr. v. Filco Trade Centre Pvt. Ltd. & anr.Followed¶20
2022 SCC OnLine SC 912 · Who else cites this
SABU THOMAS
UNION OF INDIA
THE PRINCIPAL SECRETARY, FINANCE (GST WING)
GST COUNCIL
GOODS AND SERVICE TAX NETWORK
THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT
GOPINATH P.
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
