2020 (8) TMI 732

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....HAM SRI. AJAY V. ANAND RESPONDENT/S: R5 BY ADV. SRI.P.R. SREEJITH SMT. THUSHARA JAMES GP JUDGMENT This order of mine shall dispose of four writ petitions bearing Nos.12930/2020, 12943/2020, 12949/2020 and 12951/2020, whereby raising identical question and prayer has been sought. The facts are being taken from W.P.(C)No.12930 of 2020 except for the difference in the notice, which are Exts.P2 and P4 in W.P(C).12930/20 whereas in other matters it is Ext.P2. On promulgation of the Central Goods and Services Tax, 2017, many businessmen adjusted with the erstwhile Kerala Value Added Tax, 2003, attempted to transit as per the transition provisions prescribed under Section 143 read with Rule 117(4) of the CGST Act and Rules framed thereund....

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....ment of tax. It also mentioned that on 22.03.2020, in W.P.(C)No.12930 of 2020, filed TRAN-2 as per the provisions of Rule 117(4)(a)(iii) of 2013 rules, for the months of July and August 2017, and claimed SGST input tax credit during the aforementioned period. Whereas the aforementioned provisions envisage that the registered person holding stock of goods which have suffered tax at the first point of their sale in the State and subsequent sale were not subject to tax in the State and in accordance with the proviso to sub-section (3) of Section 140 shall be allowed to avail input tax credit on goods held in stock on the appointed day. Office of the Accountant General, Kerala, in their order dated 24.12.2019, objected to the aforementioned SGS....

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....10 of the judgment. 4. Sri. P.R.Sreejith, learned counsel appearing on behalf of the Central Board for Indirect Taxes and Customs submits that, there is no scope for seeking revision of form TRAN-2 owing to the fact that the period of 190 days as prescribed under Rule 17 are already over for the reason that TRAN-1 form was filed way back on 2017 and TRAN-2 in 2018. The ratio decidendi culled out in the referred judgment was pertaining to non filling of column 7(a) instead of 7(b), which was not arrested by any period of limitation. It was submitted that as per the circular, the proper officer would send such request to GST network. On consideration by the GST network, it would be sent to ITGRC. He further submits that, this case would no....

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....s already received such request on consideration of the matter, in case it requires the petitioner or representative, take a call and thereafter, as per the circular and the procedure invoked, would send it to SGST network. The SGST network on consideration of the matter would take a call on such request by applying the principles of natural justice, i.e. affording an opportunity of hearing to the petitioner and thereafter would strictly adhere the procedure prescribed in the circular for onward transition to ITGRC. Let the entire exercise be undertaken within a period of six months. 8. It is submitted that the procedure adopted in other matters calling an explanation and reply of the petitioner, whereas, in the instant case, the revenue....