Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
Kerala High Court
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941
RP.No.945 OF 2019 IN WP(C).No.13562/2018
SEEKING REVIEW OF JUDGMENT DATED 14.03.2019 IN WP(C)NO.
13562/2018(U) OF HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENTS 1,2,4 AND 6:
1 GOODS AND SERVICES TAX COUNCIL,
O/O.THE GST COUNCIL SECRETARIAT, 5TH FLOOR,
TOWER II, JEEVAN BHARATH BUILDING,
JANPATH CANNAUGHT PLACE, NEW DELHI-110 001,
REPRESENTED BY THE SECRETARY TO GST COUNCIL.
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER,
CENTRAL GOODS AND SERVICES TAX,
CENTRAL REVENUE BUILDING, ERNAKULAM-682 018.
4 THE GOODS AND SERVICE TAX NET WORK PVT.LTD.
GSTIN, EAST WING, WORLD MARK-I, 4TH FLOOR,
AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,
NEW DELHI-110 037,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV. SRI.P.R.SREEJITH
RESPONDENTS/PETITIONERS 1 TO 3 AND RESPONDENTS 3,5 AND 7:
1 M/S.POTHYS,
TC.28/2477(3), NIKUNJAM CITY SQUARE,
MG ROAD, THIRUVANANTHAPURAM-695 001,
REPRESENTED BY ITS MANAGING PARTNER, S.RAMESH.
2 M/S.POTHYS MATCHINGS,
TC.28/2477(5), NIKUNJAM CITY SQUARE,
MG ROAD, THIRUVANANTHAPURAM-695 001,
REPRESENTED BY ITS MANAGING PARTNER, S.RAMESH.
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 1
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019 RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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3 M/S.POTHYS, FABRICS, TC.28/2477(5),
NIKUNJAM CITY SQUARE, MG ROAD,
THIRUVANANTHAPURAM-695 001,
REPRESENTED BY ITS MANAGING PARTNER, RAMESH.
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF FINANCE, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
5 THE COMMISSIONER,
STATE GOODS AND SERVICES TAX,
TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM-695 002.
6 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM-695 002.
BY ADVS.SRI.K.P.HARISH, SR.GOVT.PLEADER
SMT.S.K.DEVI
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON
28.10.2019, ALONG WITH RP.946/2019, RP.948/2019, RP.974/2019,
THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941
RP.No.946 OF 2019 IN WP(C)NO.13488/2018
SEEKING REVIEW OF JUDGMENT DATED 14.03.2019 IN WP(C)
No.13488/2018(I) OF HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENTS 1,2,4 AND 6:
1 GOODS AND SERVICE TAX COUNCIL,
OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR,
TOWER II, JEEVAN BHARATH BUILDING,
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 2
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
JANPATH CANNAUGHT PLACE, NEW DELHI – 110 001,
REPRESENTED BY THE SECRETARY TO GST COUNCIL.
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI – 110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER,
CENTRAL GOODS AND SERVICE TAX,
CENTRAL REVENUE BUILDING, ERNAKULAM – 682 018.
4 THE GOODS AND SERVICE TAX NETWORK PVT. LTD.,
GSTIN, EAST WING, WORLD MARK-I, 4TH FLOOR,
AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,
NEW DELHI – 110 037,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV. SRI.P.R.SREEJITH, SC,
CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENTS/PETITIONER AND RESPONDENTS 3,5 AND 7:
1 K.V.P.SADAYANDI,
PROPRIETOR, POTHYS SUPER STORES,
TC 28/2477/1, NIKUNJAN CITY SQUARE,
M. G. ROAD, THIRUVANANTHAPURAM – 695 001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY,
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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DEPARTMENT OF FINANCE, SECRETARIAT,
THIRUVANANTHAPURAM – 695 001.
3 THE COMMISSIONER,
STATE GOODS AND SERVICES TAX, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM – 695 002.
4 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM – 695 002.
BY ADVS.SMT.S.K.DEVI,
SRI.K.P.HARISH, SR.GOVT.PLEADER
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON
28.10.2019, ALONG WITH RP.945/2019, RP.948/2019, RP.974/2019,
THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 3
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941
RP.No.948 OF 2019 IN WP(C)NO.13616/2018
SEEKING REVIEW OF JUDGMENT DATED 14.03.2019 IN WP(C)
NO.13616/2018(B) OF HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENTS 1,2,4 AND 6:
1 GOODS AND SERVICES TAX COUNCIL,
O/O. THE GST COUNCIL SECRETARIAT, 5TH FLOOR,
TOWER II, JEEVAN BHARATH BUILDING,
JANPATH CANNAUGHT PLACE, NEW DELHI-110 001,
REPRESENTED BY THE SECRETARY TO GST COUNCIL
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI-110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER,
CENTRAL GOODS AND SERVICE TAX,
CENTRAL REVENUE BUILDING, ERNAKULAM-682 018
4 THE GOODS AND SERVICE TAX NETWORK PVT.LTD.,
GSTIN,EAST WING, WORLD MARK-I,4TH FLOOR,
AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,
NEW DELHI-110 037,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV. SRI.P.R.SREEJITH, SC,
CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENTS/PETITIONER AND RESPONDENTS 3,5 AND 7:
1 M/S.CHERAN AUTOMOBILES
NORTH OF NH,TC 55/500,501,500-1,
CHERAN HERO, KAIMANAM, PAPPANAMCODE P.O.,
THIRUVANANTHAPURAM -695 002,
REPRESENTED BY ITS MANAGING PARTNER,
ARUMUKA PERUMAL.
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 4
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
2 STATE OF KERALA,
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF FINANCE, SECRETARIAT,
THIRUVANANTHAPURAM-695 001.
3 THE COMMISSIONER,
STATE GOODS AND SERVICE TAX,
TAX TOWER, KARAMANA,
THIRUVANANTHAPURAM-695 002.
4 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX, TAX TOWER, KARAMANA,THIRUVANANTHAPURAM-695 002.
BY ADVS.SMT.S.K.DEVI,
SRI.K.P.HARISH, SR.GOVT.PLEADER
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON
28.10.2019, ALONG WITH RP.945/2019, RP.946/2019, RP.974/2019,
THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 28TH DAY OF OCTOBER 2019 / 6TH KARTHIKA, 1941
RP.No.974 OF 2019 IN WP(C)NO.13555/2018
SEEKING REVIEW OF JUDGMENT DATED 14.03.2019 IN WP(C)NO.
13555/2018(T) OF HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENTS 1,2,3 AND 6:
1 GOODS AND SERVICES TAX COUNCIL,
O/O THE GST COUNCIL SECRETARIAT, 5TH FLOOR,
TOWER II, JEEVAN BHARATH BUILDING, JANPATH
CANNAUGHT PLACE , NEW DELHI -110 001,
REPRESENTED BY THE SECRETARY TO GST COUNCIL
2 UNION OF INDIA,
REPRESENTED BY ITS SECRETARY,
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 5
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI- 110 001.
3 THE PRINCIPAL CHIEF COMMISSIONER,
CENTRAL GOODS AND SERVICES TAX,
CENTRAL REVENUE BUILDING, ERNAKULAM- 682 018
4 THE GOODS AND SERVICE TAX NET WORK PVT. LTD.,
GSTIN, EAST WING, WORK MARK-1, 4TH FLOOR,
AEROCITY, INDIRA GANDHI INTERNATIONAL AIR PORT,
NEW DELHI -110 037,
REPRESENTED BY ITS MANAGING DIRECTOR.
BY ADV. SRI.P.R.SREEJITH
RESPONDENTS/PETITIIONERS 1 TO 3 AND RESPONDENTS 3,5 AND 7:
1 POTHYS TEXTILES
TC. 28/2477(4), NIKUNJAM CITY SQUARE,
MG ROAD, THIRUVANANTHAPURAM -695 001,
REPRESENTED BY ITS MANAGING PARTNER, S MAGESH.
2 M/S. POTHYS GARMENTS, TC 28/24776,
NIKUNJAM CITY SQUARE, M G ROAD,
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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THIRUVANANTHAPURAM- 695 001,
REPRESENTED BY ITS MANAGING PARTNER, S MAGESH
3 S. MAGESH,
PROPRIETOR, M/S. POTHYS LIFESTYLE,
TC 28/2477(7), NIKUNJAM CITY SQUARE,
MG ROAD, THIRUVANANTHAPURAM- 695 001.
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF FINANCE, SECRETARIAT,
THIRUVANANTHAPURAM- 695 001.
5 THE COMMISSIONER,
STATE GOODS AND SERVICES TAX, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM -695 002
6 THE ASSISTANT COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICES TAX, TAX TOWER,
KARAMANA, THIRUVANANTHAPURAM -695 002.
BY ADVS.SMT.S.K.DEVI,
SRI.K.P.HARISH, SR.GOVT.PLEADER
Indian Kanoon – http://indiankanoon.org/doc/172930931/ 6
Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON
28.10.2019, ALONG WITH RP.945/2019, RP.946/2019, RP.948/2019,
THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases
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ORDER
[ RP No.945/2019, RP No.946/2019, RP No.948/2019, RP No.974/2019 ] These review petitions are filed by the Goods and Services Tax Council along with Union Government aggrieved by Judgment of this Court dated 14.03.2019 in W.P. (C)Nos.13562,13488,13616 & 13555 of 2018. This Court disposed of all these writ petitions permitting the writ petitioners to submit GST TRAN-1 Form claiming input tax as provided under Section 140 (3) of the Central Act. This Court disposed writ petitions on a premise that the writ petitioners could not upload the details on account of technical snag.
2. The review petitioners placed reliance upon the judgment in W.P.(C)No. 41337/2018. It is appropriate to refer paragraphs 4,5 &6 of the said judgment, which read thus:
“4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to apply to the Nodal Officer concerned to have the issue resolved.
- So, here too, the petitioner may apply to the Nodal Officer, the second respondent. The petitioner applying, the Nodal Officer will look into the issue and RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so.
- I may also observe that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration.”
In the aforesaid judgment, this Court left the decision of the Nodal Officer concerned to decide whether delay in uploading details was attributable to the writ petitioners or not. The writ petitioners have no objections in giving similar directions.
In the light of above, the review petitions are allowed holding that the directions in the judgment in W.P.(C) No. 41337/2018 would govern this matter as well. All the directions in the above judgment shall be followed in the case of the petitioners as well. Accordingly, the review petitions are disposed of.
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Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
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A.MUHAMED MUSTAQUE JUDGE akv RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases APPENDIX OF RP 945/2019 PETITIONER’S/S EXHIBITS:
ANNEXURE I TRUE COPY OF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.9.2018.
AN N E X U R E I I T R U E C O P Y O F T H E C I R C U L A R N O . 3 9 / 1 3 / 2 0 1 8 D A T E D 3 . 4 . 2 0 1 8 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM.
ANNEXURE III TRUE COPY OF THE JUDGMENT DATED 20.3.2019 IN WPC.NO.4315/2019 OF THIS HON’BLE COURT. RESPONDENT’S/S EXHIBITS : NIL.
//TRUE COPY// C.A. TO JUDGE RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases APPENDIX OF RP 946/2019 PETITIONER’S/S EXHIBITS:
ANNEXURE I TRUE COPY OF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.09.2018.
ANNEXURE II TRUE COPY OF THE CIRCULAR NO. 39/13/2018 DATED 03.04.2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM.
ANNEXURE III TRUE COPY OF THE JUDGMENT DATED 20.03.2019 IN WP(c)NO.4315/2019 OF THIS HON’BLE COURT. RESPONDENT’S/S EXHIBITS : NIL.
//TRUE COPY// C.A. TO JUDGE RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases APPENDIX OF RP 948/2019 PETITIONER’S/S EXHIBITS:
ANNEXURE-1 TRUE COPY OF THE NOTIFICATION NO.48/2018 CENTRAL TAX DATED 10.09.2018 ANNEXURE-II TRUE COPY OF THE CIRCULAR NO.39/13/2018 DATED 03.04.2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM ANNEXURE-III TRUE COPY OF THE JUDGMENT DATED 20.03.2019 IN WPC NO.4315/2019 OF THIS HON’BLE COURT RESPONDENT’S/S EXHIBITS : NIL.
//TRUE COPY// C.A. TO JUDGE RP.No.945/2019 in WP(C)No.13562/2018 & Con.cases APPENDIX OF RP 974/2019 PETITIONER’S/S EXHIBITS:
ANNEXURE 1 TRUE COPY OF THE NOTIFICATION NO 48/2018 CENTRAL TAX DATED 10-09-2018 ANNEXURE II TRUE COPY OF THE CIRCULAR NO. 39/13/2018 DATED 03-04-2018 CONSTITUTING IT GRIEVANCE REDRESSAL MECHANISM ANNEXURE III TRUE COPY OF THE JUDGMENT DATED 20-03-2019 IN WP(C) NO. 4315/2019 OF THIS HON’BLE COURT.
RESPONDENT’S/S EXHIBITS : NIL.
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Goods And Services Tax Council vs Goods And Services Tax Council on 28 October, 2019
//TRUE COPY// C.A. TO JUDGE
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