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UNION OF INDIA AND OTHERS vs. A.F. BABU, THE STATE GST OFFICER
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
BECHU KURIAN THOMAS

Pet. Counsel

P.r. Sreejith

Res. Counsel

Mahesh V.menon

Mohammed Rafiq

Petitioner / Applicant	UNION OF INDIA AND OTHERS
Respondent	A.F. BABU, THE STATE GST OFFICER
Court	Kerala High Court
State	Kerala
Date	Jan 22, 2021
Order No.	WA.No.1345 OF 2020
Citation	2021(1) TAXREPLY 4098
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ORDER
By the impugned judgment, the learned Single Judge allowed the writ petition and directed the respondents in the writ petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. Aggrieved by the said direction, the Union of India along with the GST Council and others have preferred this appeal. 2. The case of the first respondent was that he was the assessee under the Kerala Value Added Tax Act, 2003, who migrated to the GST regime and was entitled to carry forward the tax paid on purchase of the goods under the earlier tax regime to the new regime and to avail the benefit of the credit under the earlier regime. A press release issued, presumably at the behest of the appellants, it was conveyed to the public that the time to upload the declaration in form GST TRAN–I was available till 30.12.2017 and believing the same the first respondent attempted to upload the declaration on 29.12.2017. The a....