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THE SOUTH INDIAN BANK LIMITED vs. UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE GOODS AND SERVICE TAX COUNCIL, NEW DELHI, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, THIRUVANANTHAPURAM, THE PRINCIPAL NODAL OFFICER, JOINT COMMISSIONER (TECH) , KOCHI, JURISDICTIONAL OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THRISSUR AND ADDL R7, CHIEF EXECUTIVE OFFICER, GOODS AND SERVICE TAX NETWORK, NEW DELHI
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
Pet. Counsel
G.sivadas
Shaji Thomas
Jen Jaison
Res. Counsel
M.m Jasmine

Petitioner / Applicant

THE SOUTH INDIAN BANK LIMITED
Respondent UNION OF INDIA REPRESENTED BY ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, THE GOODS AND SERVICE TAX COUNCIL, NEW DELHI, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, THIRUVANANTHAPURAM, THE PRINCIPAL NODAL OFFICER, JOINT COMMISSIONER (TECH) , KOCHI, JURISDICTIONAL OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, THRISSUR AND ADDL R7, CHIEF EXECUTIVE OFFICER, GOODS AND SERVICE TAX NETWORK, NEW DELHI
Court Kerala High Court
State

Kerala

Date Nov 18, 2019
Order No.

WP(C). No. 21008 OF 2019(A)

Citation

2019(11) TAXREPLY 1822
Original Order
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ORDER

The petitioner, the South Indian Bank Limited, is before this Court aggrieved by Ext.P1 letter dated 15.05.2019 issued by the 5th respondent, whereby the latter rejected the request of the petitioner to correct a bona fide error which occurred while filing Form GST TRAN -1, on account of which the eligible credit under the earlier indirect tax laws could not be transferred to the petitioner in the GST regime. It is the case of the petitioner in the Writ Petition that it had obtained a centralised registration for its various branches, located across 30 States, in connection with their service tax registration under the erstwhile Finance Act,1994 as amended, governing the levy of service tax. The returns filed by them in the various States have been accepted for the purposes of assessment to service tax and the entitlement of the petitioner to the input tax credit availed was also accepted by the revenue authorities through the acceptance of the returns filed by the petitioner during....

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