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C. PRASANNAKUMARAN UNNITHAN, LEENA P. NAIR vs. GST COUNCIL, THE COMMISSIONER, COMMISSIONER OF STATE TAX, GST COUNCIL AND OTHERS
(Kerala High Court)

Hon'ble Judges:

K.VINOD CHANDRAN
T.R.RAVI

Pet. Counsel

Harisankar V. Menon

Meera V.menon

Res. Counsel

P.r.ajith Kumar

P.r.sreejith

Mohammed Rafiq

Petitioner / Applicant	C. PRASANNAKUMARAN UNNITHAN, LEENA P. NAIR
Respondent	GST COUNCIL, THE COMMISSIONER, COMMISSIONER OF STATE TAX, GST COUNCIL AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 5, 2020
Order No.	WA.No.1765 OF 2019, WA.No.1775 OF 2019
Citation	2020(8) TAXREPLY 3196
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ORDER
The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail input tax credit in respect of the stock of goods held by them. 2. The two dealers filed Writ Petitions numbered as W.P. (C). Nos.9081/2018 and 9067/2018 seeking a mandamus to reopen the portal of the Department, to facilitate uploading of FORM GST TRAN 1. They argued that the last date to upload was preponed and they had uploaded certain details but not the Form as such. The Department submitted before the learned Single Judge that Circular No.39/13/2018-GST dated 03.04.2018 has been issued by the Government of India to take care of the technical glitches that occurred in uploading the Form. The learned Single Judge directed consideration under the aforesaid Circular, which was rejected by the State Goods and Serv....