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G AND C INFRA INNOVATIONS vs. UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT., THIRUVANANTHAPURAM, THE GST COUNCIL, REPRESENTED BY SECRETARY, NEW DELHI, THE PRINCIPAL COMMISSIONER, KOCHI, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE ASSISTANT COMMISSIONER, KOCHI
(Kerala High Court)

Hon'ble Judges:

P.B.SURESH KUMAR

Pet. Counsel

A.kumar

P.j.anilkumar

P.s.sree Prasad

Res. Counsel

N.nagaresh

V.k. Shamsudeen

Sreelal N. Warrier

Petitioner / Applicant	G AND C INFRA INNOVATIONS
Respondent	UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) , NEW DELHI, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT., THIRUVANANTHAPURAM, THE GST COUNCIL, REPRESENTED BY SECRETARY, NEW DELHI, THE PRINCIPAL COMMISSIONER, KOCHI, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, NEW DELHI AND THE ASSISTANT COMMISSIONER, KOCHI
Court	Kerala High Court
State	Kerala
Date	Jun 22, 2018
Order No.	W.P. (C.) No. 20287 of 2018
Citation	2018(6) TAXREPLY 2935
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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. 2. 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 s....