Approach to deal with Transitional Credit issues in Hyper Technical Manner was wrong: HC

Union of India Vs A. F. Babu (Kerala High Court) 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 t...