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LARSEN AND TOUBRO LIMITED vs. UNION OF INDIA, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT, GOVERNMENT OF KERALA, THE GST COUNCIL, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE, GOODS AND SERVICES TAX NETWORK, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, CENTRAL TAX AND CENTRAL EXCISE, SUPERINTENDENT OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER (TECH)
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
P.vijayakumar
P.r.sreejith

Petitioner / Applicant

LARSEN AND TOUBRO LIMITED
Respondent UNION OF INDIA, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPT, GOVERNMENT OF KERALA, THE GST COUNCIL, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CENTRAL REVENUE, GOODS AND SERVICES TAX NETWORK, THE NODAL OFFICER, GOODS AND SERVICES TAX NETWORK, THE JOINT COMMISSIONER, PRINCIPAL NODAL OFFICER, CENTRAL TAX AND CENTRAL EXCISE, SUPERINTENDENT OFFICE OF THE CENTRAL TAX AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER (TECH)
Court Kerala High Court
State

Kerala

Date Dec 19, 2019
Order No.

W. P (C). No. 32968 OF 2019 (U)

Citation

2019(12) TAXREPLY 1736
Original Order
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ORDER

The petitioner in the 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 the 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 petitioner 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 the 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 not ab....

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