Smartuff Glass Llp vs Union Of India
2023 Latest Caselaw 1198 Ker

                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                   THE HONOURABLE MR. JUSTICE GOPINATH P.
         WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944
                           WP(C) NO. 9540 OF 2019
PETITIONER:

     1        SMARTUFF GLASS LLP.,
              THANDIYAM PARAMBIL HOUSE, EDAMUTTOM POST,
              TRICHUR, KERALA STATE - 680 568,
              REPRESENTED BY THE DESIGNATED PARTNER HARI BALAKRISHNAN.
              BY ADVS.
              M.UNNIKRISHNA MENON
              SRI.C.CHANDRASEKHARAN
              SRI.T.C.SURESH MENON
              SRI.P.S.APPU

RESPONDENTS:

     1        UNION OF INDIA,
              THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
              DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW
              DELHI - 110 001.
     2        THE PRINCIPAL SECRETARY,
              FINANCE (GST WING), FINANCE (REV-1) DEPARTMENT, 4TH LEVEL,
              A-WING, DELHI SECRETARIAT, ESTATE, NEW DELHI - 110 002.
     3        GOODS AND SERVICE TAX COUNCIL,
              THROUGH ITS CHAIRMAN, GOODS AND SERVICE TAX, SECRETARIATE,
              5TH FLOOR, TOWER-V, JEEVEN BHARATHI BUILDING, JANPATH ROAD,
              CONNAUGHT PLACE, NEW DELHI - 110 004.
     4        GOODS AND SERVICE TAX NETWORK,
              THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1,
              AEROCITY, NEW DELHI - 110 037.
     5        THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT,
              KARAMANA, THIRUVANANTHAPURAM, KERALA - 695 001.
     6        THE DEPUTY COMMISSIONER/NODAL OFFICER,
              OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL
              EXCISE, GST BHAVAN, PRESS CLUB ROAD STATUE,
              THIRUVANANTHAPURAM, PIN - 695 001.
     7        THE DEPUTY COMMISSIONER OF STATE TAX,
              THRISSUR, OFFICE OF THE DEPUTY COMMISSIONER, TAX COMPLEX,
              POOTHOLE, THRISSUR - 680 004.
     8        ASSISTANT COMMISSIONER,
              STATE TAX OFFICER, IRINJALAKUDA CIRCLE, IRINJALAKUDA,
              THRISSUR DISTRICT, KERALA - 680 125.
              BY ADVS.
              SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
 WPC No.9540 of 2019
                                         2

             SHRI.P.R.SREEJITH, SC, GSTN
             GOVERNMENT PLEADER
             ADV. THUSHARA JAMES, SR. GOVERNMENT PLEADER



      THIS   WRIT   PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
18.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.9540 of 2019
                                     3




                              JUDGMENT

Dated this the 18th day of January, 2023

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.

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 WPC No.9540 of 2019

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 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."

3. The above directions of the Honourable

Supreme Court shall apply to the case on hand as WPC No.9540 of 2019

well. Any application field by the petitioner within the

time permitted by the Hon'ble Supreme Court will be

decided as expeditiously as possible.

The writ petition is therefore disposed of as

above.

Sd/-

GOPINATH P.

JUDGE SKP/18-01 WPC No.9540 of 2019

APPENDIX OF WP(C) 9540/2019

PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE EMAIL COMMUNICATION BETWEEN PETITIONER AND GST GRIEVANCE CELL DATED 26/02/18.

EXHIBIT P2 TRUE COPY OF THE INTIMATION UNDER TRACKING SYSTEM OF GST DATED 27/02/2018. EXHIBIT P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC NO.12592 OF 2018 DATED 24/07/2018. EXHIBIT P4 TRUE COPY OF THE MANUAL SUBMISSION OF TRAN-1 BEFORE THE 7TH RESPONDENT BY THE PETITIONER. EXHIBIT P5 A TRUE COPY OF THE CIRCULAR NO.39/13/2018-GST DATED 03/04/2018.

EXHIBIT P6 A TRUE COPY OF THE MINUTES OF THE IT GRIEVANCE REDRESSAL COMMITTEE (IT-GRC) DATED 12/02/2019. EXHIBIT P7 TRUE COPY OF THE JUDGMENT IN W.P(M.D.) NO.18532 OF 2018 BY THE HIGH COURT OF MADRAS (MADURAI BENCH) DATED 10/09/2018.

RESPONDENTS' EXHIBITS:NIL

TRUE COPY

P.A. TO JUDGE