Union of India Vs G & C Infra Innovations (Kerala High Court)
The writ appeal was filed by respondents 1, 3 to 9 in W.P.(C) No.14096 of 2019 challenging the judgment dated 07.03.2022. The Single Judge had set aside Ext.P7 and directed the competent authority to enable the petitioner to revise FORM GST TRAN-1 filed on 01.09.2017 and to file FORM GST TRAN-2, either through the web portal or manually, within two months. During the hearing of the appeal, counsel for the appellants submitted that the issue is already settled by the Supreme Court in Special Leave Appeal Nos. 32709 and 32710 of 2018, which directed GSTN to open a common portal for filing TRAN-1 and TRAN-2 for two months from 01.09.2022 to 31.10.2022. In view of the Apex Court’s directions, the High Court held that nothing remained to be decided and disposed of the writ appeal accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This writ appeal is filed at the instance of respondents 1, 3 to 9 in W.P.(C)No.14096 of 2019. The writ petition was filed by the 1st respondent. The learned single Judge by the judgment dated 07.03.2022 set aside Ext.P7 and directed the competent respondent to facilitate revising of FORM GST TRAN-1 submitted by the petitioner on 01.09.2017 and to file FORM GST TRAN-2 by making necessary arrangements on the web portal and if the same is not possible, permit the manual filing of such return by the petitioner as expeditiously as possible and at any rate within a period of two months from the date of receipt of the copy of the judgment. Challenging the said judgment, this writ appeal is filed.
