Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

KALPAKA DISTRIBUTORS PVT. LTD. vs. UNION OF INDIA, GOODS AND SERVICE TAX NETWORK (GSTN) , GOODS AND SERVICE TAX COUNCIL, THE COMMISSIONER OF STATE TAX, THE DEPUTY COMMISSIONER OF STATE GOODS AND SERVICES TAX, THE NODAL OFFICER FOR STATE GST
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
Sherry Samuel Oommen
Sukumar Nainan Oommen
Aaditya Nair
Res. Counsel
P.vijayakumar
P.r.sreejith

Petitioner / Applicant

KALPAKA DISTRIBUTORS PVT. LTD.

Respondent UNION OF INDIA, GOODS AND SERVICE TAX NETWORK (GSTN) , GOODS AND SERVICE TAX COUNCIL, THE COMMISSIONER OF STATE TAX, THE DEPUTY COMMISSIONER OF STATE GOODS AND SERVICES TAX, THE NODAL OFFICER FOR STATE GST
Court Kerala High Court
State

Kerala

Date Dec 20, 2019
Order No.

WP(C). No. 34771 OF 2019(V)

Citation

2019(12) TAXREPLY 1740
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner in this writ petition is an assessee under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime pursuant to the enactment of the Central Goods and Service Tax/ State Goods and Service Tax (CGST/SGST) Act, 2017. The petitioner, consequent to their migration to the GST regime, was entitled to carry forward the tax paid on purchase of goods during the VAT regime to the GST regime and to avail credit under the latter regime. The transition provisions, which govern the transfer of credit under the CGST/SGST Act and Rules are Sections 139 to 143 of the Act and Rule 117 of the SGST Rules. As part of the procedure for the transfer of credit, the petitioners had to file a declaration in Form GST TRAN-1 on or before 27.12.2017 for the purposes of successfully migrating the credit to the GST regime. In this writ petition, the grievance of the petitioner is essentially that, while he attempted to upload the necessary details in the web portal of the GSTN, he was n....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
25
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).