WHISPOWER GENERATORS SALES & SERVICES P. LTD. Versus C.B.E. & C., NEW DELHI
GST
2018 (10) TMI 742 – KERALA HIGH COURT – 2018 (17) G. S. T. L. 178 (Ker.) , [2018] 2 GSTL 121 (Ker)
KERALA HIGH COURT – HC
Dated:- 19-6-2018
W. P. (C. ) No. 18954 of 2018
GST
MR P.B. SURESH KUMAR, J.
For The Petitioner : ADV.SMT.K.LATHA
For The Respondent : ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK, SRI. V.K. SHAMSUDEEN (SR.GP) AND SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE CUSTOMS
JUDGMENT
Petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. The grievance of the petitioner in the writ petition is that they were unable to upload FORM GST TRAN-1 to
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itioner to prefer an application before the additional seventh respondent, the Nodal Officer appointed to resolve the issues in the nature of one raised by the petitioner. Ordered accordingly. Needless to say that if the petitioner prefers an application within two weeks from the date of receipt of a copy of this judgment, the same shall be considered and appropriate decision shall be taken by the additional seventh respondent within a week thereafter. Needless also to say that if it is found that the petitioner could not upload FORM GST TRAN-1 for reasons not attributable to them, appropriate action shall be taken to enable them to take credit of the input tax available to them at the time of migration.
Case laws, Decisions, Judgements
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