2018 Taxo.online 197

WP(C).No. 18883 of 2018 dated 14.06.2018





Central Goods & Services Tax Act, 2017

Mr. P.B.Suresh Kumar, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Sri.G.Krishnakumar & Smt.M.L.Remya

Respondent: – Sri.N.Nagaresh, Sri.P.R.Sreejith & Sri.P.R.Sreejith

Order: –

Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to Goods and Services Tax regime. On migration to Goods and Services Tax regime, the petitioner uploaded FORM GST TRAN-1 for the purpose of taking credit of the input tax. It is stated that though the petitioner uploaded FORM GST TRAN-1 within time, there was a mistake in the uploaded particulars. It is stated that the petitioner has not furnished the particulars in the appropriate places in the form. As such, it is stated that the petitioner is unable to claim the credit of input tax. Ext.P6 is the representation preferred by the petitioner in this regard before the Nodal Officer appointed for the purpose of resolving the issues of this nature. 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 Standing Counsel for the third respondent.

Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the sixth respondent to take a decision on Ext.P6 representation. Ordered accordingly. This shall be done within six weeks from the date of receipt of a copy of this judgment. Needless to say that if it is found that the petitioner is unable to take credit of the input tax on account of the mistake, appropriate action shall be taken to enable the petitioner to claim credit of the input tax available to her at the time of migration.

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