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GOODS AND SERVICES TAX COUNCIL, UNION OF INDIA, THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, THE GOODS AND SERVICE TAX NET WORK PVT. LTD. vs. M/S. POTHYS, M/S. POTHYS MATCHINGS, M/S. POTHYS, FABRICS STATE OF KERALA, THE COMMISSIONER, STATE GOODS AND SERVICES TAX, THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX
(Kerala High Court)

Hon'ble Judges:

A.MUHAMED MUSTAQUE
Pet. Counsel
P.r.sreejith
Res. Counsel
K.p.harish
S.k.devi

Petitioner / Applicant

GOODS AND SERVICES TAX COUNCIL, UNION OF INDIA, THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, THE GOODS AND SERVICE TAX NET WORK PVT. LTD.
Respondent M/S. POTHYS, M/S. POTHYS MATCHINGS, M/S. POTHYS, FABRICS STATE OF KERALA, THE COMMISSIONER, STATE GOODS AND SERVICES TAX, THE ASSISTANT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX
Court Kerala High Court
State

Kerala

Date Oct 28, 2019
Order No.

RP.No.945 OF 2019 IN WP(C).No.13562/2018, RP.No.946 OF 2019 IN WP(C)NO.13488/2018 RP.No.948 OF 2019 IN WP(C)NO.13616/2018 RP.No.974 OF 2019 IN WP(C)NO.13555/2018

Citation

2019(10) TAXREPLY 1367
Original Order
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ORDER

ORDER [ RP No.945/2019, RP No.946/2019, RP No.948/2019, RP No.974/2019 ] These review petitions are filed by the Goods and Services Tax Council along with Union Government aggrieved by Judgment of this Court dated 14.03.2019 in W.P. (C)Nos.13562,13488,13616 & 13555 of 2018. This Court disposed of all these writ petitions permitting the writ petitioners to submit GST TRAN-1 Form claiming input tax as provided under Section 140 (3) of the Central Act. This Court disposed writ petitions on a premise that the writ petitioners could not upload the details on account of technical snag. 2. The review petitioners placed reliance upon the judgment in W.P.(C)No. 41337/2018. It is appropriate to refer paragraphs 4,5 &6 of the said judgment, which read thus: “4. Not only the petitioner but also many other people faced this technical glitch and approached this Court. Both the learned counsel submit that this Court on earlier occasions permitted the petitioner to app....

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