Kerala High Court
Balakrishnan .G vs Union Of India on 25 August, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
WP(C) NO. 17174 OF 2020
PETITIONER:
M/S. VALETH HIGHTECH COMPSITES (P) LTD.,
5/776, INDUSTRIAL DEVELOPMENT AREA, EDAYAR,
MUPPATHADOM P.O.,ALUVA-683 110, REPRESENTED BY ITS
GENERAL MANAGER, P.J. PAULOSE.
BY ADVS.
HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 THE STATE TAX OFFICER,
SGST DEPARTMENT, N.PARAVUR, ERNAKULAM-683 513.
2 THE COMMISSIONER OF STATE GST,
TAX TOWERS, KARAMANA, KILLIPPALAM,
THIRUVANANTHAPURAM-695 002.
3 GOODS AND SERVICE TAX NETWORK PVT LTD.,
EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY,
NEW DELHI-110 037, REPRESENTED BY ITS MANAGING
DIRECTOR.
4 GOODS AND SERVICE TAX COUNCIL,
5TH FLOOR, TOWER-II, JEEVAN BHARATI BUILDING, JANPATH
ROAD, CONNAUGHT PLACE, NEW DELHI-110 001.
REPRESENTED BY ITS CHAIRMAN
BY ADV SHRI.P.R.SREEJITH, SC, GSTN
ADV. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.08.2022, ALONG WITH WP(C).34211/2019, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
WP(C) NO. 34211 OF 2019
PETITIONER:
BALAKRISHNAN.N.G.,
AGED 60 YEARS
PROPRIETOR OF M/S. GLASS HOUSE, T.K.ROAD,
PULLAD, PATHANAMTHITTA-689 548.
BY ADVS.
K.M.CHERIAN
SRI.R.RAMAKRISHNAN POTTY
SRI.P.M.GIRIJAVALLABHAN
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY (REVENUE),
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA,
NORTH BLOCK, NEW DELHI-110 001.
2 THE CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMES,
REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK,
NEW DELHI-110 001.
3 THE GOODS AND SERVICES TAX COUNCIL,
JEEVAN BHARATI BUILDING, JANPATH ROAD,
NEW DELHI-110 001.
4 THE CENTRAL GST OFFICER,
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,
CENTRAL TOWER BICHENS BUILDING, M.C.ROAD CROSS
JN, THIRUVALLA-689 102.
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
3
5 THE NODAL OFFICER,
IT GRIEVANCE REDRESSAL MECHANISM,
THIRUVANANTHAPURAM, OFFICE OF THE COMMISSIONER
OF CENTRAL TAX AND CENTRAL EXCISE, IS PRESS
ROAD, KOCHI-682 018.
6 THE COMMISSIONER,
GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,
THIRUVANANTHAPURAM-695 002.
7 THE NODAL OFFICER GST,
GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,
THIRUVANANTHAPURAM-695 002.
BY ADVS.
SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SHRI.P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 25.08.2022, ALONG WITH WP(C).17174/2020, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
4
JUDGMENT
These writ petitions 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
these writ petitions 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.
2. Having regard to the issues faced by taxpayers while
filing/revising declarations and availing Transitional Credit, while
migrating to the GST regime, the Honourable Supreme Court by
order dated 22.7.2022 in Filco Trade Centre (supra), has
issued the following directions:
"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 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
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
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."
The above directions of the Honourable Supreme Court
shall apply to these cases on hand as well. These writ petitions
are therefore disposed of on the above terms.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
APPENDIX OF WP(C) 34211/2019
PETITIONER EXHIBITS
EXHIBIT P1 THE TRUE COPY OF THE SAID GST
REGISTRATION CERTIFICATE NO
32ADEPP7349GIZH
EXHIBIT P2 THE TRUE COPY OF MEDICAL CERTIFICATE
EXHIBIT P3 THE TRUE COPY OF THE TRANSITIONAL INPUT
CREDIT/STOCK STATEMENT FOR SUBMISSION
OF TRAN-1
EXHIBIT P4 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF
REQUEST LETTER DATED 9.6.2019
EXHIBIT P5 THE TRUE COPY OF THE ACKNOWLEDGEMENT OF
REQUEST LETTER DATED 29.11.2019
WP(C) NOS. 17174 OF 2020 & 34211 OF 2019
APPENDIX OF WP(C) 17174/2020
PETITIONER EXHIBITS
EXHIBIT P1 COPY OF STATEMENT GIVING THE DETAILS OF
THE STOCK OF THE PETITIONER
EXHIBIT P2 COPY OF LETTER FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED
24.1.2020
EXHIBIT P3 COPY OF LETTER FILED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED
16.6.2020
EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST
RESPONDENT
