Kerala High Court
Union Of India vs Larsen And Tourbro Limited on 31 August, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
WEDNESDAY, THE 31ST DAY OF AUGUST 2022 / 9TH BHADRA, 1944
WA NO. 530 OF 2020
WP(C) 32968/2019 OF HIGH COURT OF KERALA
APPELLANT/S:
1 UNION OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
GOVERNED OF INDIA, NORTH BLOCK , NEW DELHI-110 001
2 GOODS AND SERVICES TAX COUNCIL
5TH FLOOR, TOWER-11,JEEVAN BHARATHI BUILDING,
JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001
3 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
DEPARTMENT OF REVENUE , MINISTRY OF FINANCE,
NO.137, NORTH BLOCK, NEW DELHI-110 001
4 THE PRINCIPAL COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE
BUILDING, I.S PRESS ROAD, KOCHI-682 018
5 GOODS AND SERVICE TAX NETWORK,
EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW
DELHI-110 037
6 THE NODAL OFFICER,
GOODS AND SERVICE TAX NETWORK, 4TH FLOOR, WORLD
MARK-1, AEROCITY, NEW DELHI-110 037
7 THE JOINT COMMISSIONER,PRINCIPAL NODAL OFFICER,
C.R.BUILDING, IS PRESS ROAD, KOCHI-682 018
8 THE JOINT COMMISSIONER,
PRINCIPAL NODAL OFFICER, C.R.BUILDING, IS PRESS
ROAD, KOCHI-682 018
WA 530/2020
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9 SUPERINTENDENT,OFFICE OF THE CENTRAL TAX AND
CENTRAL EXCISE, CENTRAL EXCISE BHAVAN,
KATHRIKKADAVU, KOCHI-682 018
10 THE ASSISTANT COMMISSIONER,
OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX
AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, IS
PRESS ROAD, KOCHI-682 018
BY ADV P.R.SREEJITH
RESPONDENT/S:
1 LARSEN AND TOURBRO LIMITED
SKYBRIGHT BUILDING, M.,G ROAD, RAVIPURAM JUNCTION,
KOCHI-6872 018
2 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT
OF KERALA, THIRUVANANTHAPURAM-695 002
OTHER PRESENT:
SR GP.V.K.SHAMSUDHEEN
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON
31.08.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WA 530/2020
-3-
S.V.BHATTI
& BASANT BALAJI, JJ.
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Writ Appeal No.530 of 2020
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JUDGMENT
(Dated this the 31st day of August 2022)
Basant Balaji J.,
This Writ appeal is filed by the first respondent and 3
to 11 in W.P.(C) No. 32968 of 2019. The first respondent
filed the writ petition to set aside Ext.P10 communication
issued by the 11th respondent therein and for further
direction directing the respondent to facilitate the
corrections involved in FORM GST TRAN-1 1 and also
appropriately allow the petitioner to revise the FORM GST
TRAN -1 in order to include input the credit. The learned
single Judge by the judgment allowed writ petition
quashing the impugned communication and directed the
respondents to permit the petitioner to revise his TRAN-1
Forms either electronically or manually on or before
31.12.19.
WA 530/2020
2. Today when the case is called, learned counsel for
the appellants submitted that the issue raised in this appeal
is already concluded by the judgment of the Hon'ble
Supreme Court in Special Leave Appeal Nos.32709 and
32710 of 2018. In which it was directed that the Goods and
Services Tax Network (GSTN) is directed to open a
common portal for filing concerned forms for availing
transitional credit through TRAN-1 and TRAN-2 for two
months with effect from 01.09.2022 to 31.10.2022. In view
of the said direction of the Apex Court, nothing survives in
the writ appeal and the same is disposed of in tune with the
judgment of the Apex Court.
sd
S.V.BHATTI,
JUDGE
sd
BASANT BALAJI,
JUDGE
dl/
