2018 Taxo.online 204

WP(C).No. 20287 of 2018 dated 22.06.2018





Central Goods & Services Tax Act, 2017

Mr. P.B.Suresh Kumar, Justice

Matter remanded back

High Court


Represented by: –

Petitioner: – Sri.A.Kumar, Sri.P.J.Anilkumar, Smtg.Mini & Sri.P.S.Sree Prasad

Respondent: – Sri.N.Nagaresh, Sri. V.K. Shamsudeen, Sreelal N. Warrier & Sri.P.R.Sreejith

Order: –


Petitioner was a registered dealer under the Kerala Value Added Tax Act and the Central Sales Tax Act, now migrated to the Goods and Services Tax regime. They are entitled to take credit of the input tax available to them on migration. In terms of the provisions, the petitioner was required to upload FORM GST TRAN-1 for the said purpose. The case of the petitioner is that there occurred a mistake while uploading FORM GST TRAN-1 and as such, they are unable to generate FORM GST TRAN-2. It is stated by the petitioner that there is no provision to revise FORM GST TRAN-1 uploaded by the petitioner and as such, they are unable to take credit of the input tax available to them. The petitioner, therefore, seeks appropriate directions in this regard in the writ petition.

  1. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Central Government Counsel.

Having regard to the facts and circumstances of the case as also the orders passed in similar writ petitions, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer a representation pointing out the grievance before the additional eighth respondent, the Nodal Officer appointed to resolve the issues of this nature. Ordered accordingly. If the petitioner prefers a representation as directed within two weeks from the date of receipt of a copy of this judgment, needless to say that the additional eighth respondent shall take appropriate action on the said representation so as to enable the petitioner to take credit of the input tax available to them, within one month thereafter.

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