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MADHAV MOTORS vs. STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

P.raghunath

Premjit Nagendran

Res. Counsel

P.r.sreejith

Sindhumol.t.p

Petitioner / Applicant	MADHAV MOTORS
Respondent	STATE TAX OFFICER AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 27, 2020
Order No.	WP (C). No. 5238 OF 2020 (D)
Citation	2020(10) TAXREPLY 3442
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ORDER
The petitioner is a dealer in automobiles and was registered as such under the erstwhile Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act). With the introduction of the GST Act with effect from 01.07.2017, he had applied for a registration under the said Act and by Ext.P1 certificate dated 28.06.2017, he was granted a provisional registration in terms of Section 139 (1) of the said Act. It is the case of the petitioner that, thereafter, with a view to getting a permanent registration, he had attempted to upload the Form TRAN-1 for conversion of the provisional registration to a permanent registration as also for claiming input tax credit in respect of the tax paid on closing stock that was available with him at the time of the transition into the GST regime. He submits that despite a number of attempts made for the purpose, he was not able to login to the system and upload the TRAN-1 Form. While matters stood thus, in November 2019, the petitioner attempted t....