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E.V. RADHA KRISHNA KURUP vs. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, KERALA
(Kerala High Court)

Hon'ble Judges:

P.B.SURESH KUMAR
Pet. Counsel
Mohan George
Res. Counsel
N.nagaresh
P.r.sreejith
V.k.shamsudeen

Petitioner / Applicant

E.V. RADHA KRISHNA KURUP

Respondent UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) , MINISTRY OF FINANCE, THE PRINCIPAL SECRETARY, NEW DELHI, GST COUNCIL, NEW DELHI, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, KARAMANA, KERALA
Court Kerala High Court
State

Kerala

Date Jun 14, 2018
Order No.

W.P.(C.) No.17348 of 2018

Citation

2018(6) TAXREPLY 2974
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ORDER

Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that he was unable to upload FORM GST TRAN-1 to take credit of input tax available to him at the time of migration, within the time stipulated. It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable him to take credit of the input tax available to him at the time of migration. 2. Heard the learned counsel for the petitioner, the learned Government Pleader as also the learned Standing Counsel for the fourth respondent. Having regard to the facts and circumstances of this case as also the orders passed in similar matters, I deem it appropriate to dispose of the writ petition permitting the petitioner to prefer an application bef....

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