C.PRASANNAKUMARAN UNNITHAN Vs. GST COUNCIL

JUDGEMENT

(1.) The controversy in the Writ Appeals and the Writ Petitions arose on the Goods and Services Tax regime coming into effect from 01.07.2017. The dealers who were covered under the earlier regime were required to upload FORM GST TRAN 1 within the time stipulated, to avail input tax credit in respect of the stock of goods held by them.

(2.) The two dealers filed Writ Petitions numbered as W.P. (C). Nos.9081/2018 and 9067/2018 seeking a mandamus to reopen the portal of the Department, to facilitate uploading of FORM GST TRAN 1. They argued that the last date to upload was preponed and they had uploaded certain details but not the Form as such. The Department submitted before the learned Single Judge that Circular No.39/13/2018-GST dated 03.04.2018 has been issued by the Government of India to take care of the technical glitches that occurred in uploading the Form. The learned Single Judge directed consideration under the aforesaid Circular, which was rejected by the State Goods and Services Tax Authorities by orders, which were impugned in W.P.(C). Nos.18014/2019 and 18032/2019. The impugned orders in the writ petitions, now before us, found that the dealer had uploaded the Form and claimed input of excise duties paid for the stock held, purchased directly from the manufacturers and hence they do not come under the ambit of the Circular.

(3.) The assessees herein, who are the identical appellants and writ petitioners, now admit that they uploaded FORM GST TRAN 1. They sought input tax credit relatable to the Excise Duty paid insofar as the stock retained with them which they purchased from the manufacturers directly. Insofar as the local purchases made paying Value Added Tax, there was no form uploaded nor was it included in the FORM GST TRAN 1 filed before the Authorities. The learned Counsel for the appellants/petitioners submits that they filed the earlier Writ Petitions on the mistaken belief that for Excise Duty and Value Added Tax, there should be different FORM GST TRAN 1 filed under the Central Goods and Services Tax Act and the Kerala Goods and Services Tax Act. It was hence, they filed Writ Petitions seeking a relief for consideration under the aforesaid Circular. Now the assessees realise their folly in having not included the Value Added Tax component for which they have a valid claim for input tax, along with FORM GST TRAN 1, which showed their Excise Duty component for the purpose of input tax credit.