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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A.
Pinnacle Motor Works Private Limited – Appellant
Versus
Deputy Commissioner (Adjudication), Office Of Joint Commissioner Of State Tax – Respondent
| Table of Content |
|---|
| 1. challenge to transitional credit claims under gst. (Para 1 , 2 , 3) |
| 2. discussion on procedural discrepancies in credit claims. (Para 4 , 5) |
| 3. arguments on maintainability of writ petition. (Para 6 , 8) |
| 4. court's observations on the merits and implications of claims. (Para 9 , 10 , 11 , 12) |
| 5. final ruling allowing correction of earlier submissions. (Para 13) |
JUDGMENT :
ZIYAD RAHMAN A.A., J.
1. The petitioner is a private limited company and is a registered taxpayer under the provisions of the CGST/SGST Act. The dispute in this case pertains to the denial of transitional credit under Section 140 of the CGST Act , in relation to the Input Tax Credit available to the petitioner under the Kerala Value Added Tax Act and the Central Sales Tax Act. As per Section 140 of the CGST Act , the petitioner had earlier submitted applications in TRAN-1 and TRAN-2, seeking the carry forward of the said claim to the CGST regime on 27.12.2017. In the TRAN-1 filed in the year 2017, the petitioner claimed an amount of Rs.88,04,678.87/- as the amount available to its credit which is to be carried forward to the CGST regime.
2. Later, owing to various discrepancies in submitting the TRAN-1
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