Elements Homestead Products Pvt. Ltd. Vs Union of India (Kerala High Court)
High Court gave direction to the respondent to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1 afresh in the light of Standard Operating Procedure, after hearing the petitioner and pass orders thereafter within a period of three months from the date of receipt of a copy of this judgment.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner has approached this Court aggrieved by Ext.P14 communication issued to him by the respondent, by which the respondents refused to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1.
2. When the matter came up for orders today, it was submitted by the learned Standing Counsel for the respondent that it is a fact that in Ext.P14, there is no specific consideration of the issue projected by the petitioner in the light of Ext.P15 Standard Operating Procedure. Taking note of the said submission, I dispose the writ petition by quashing Ext.P14 communication, and directing respondents 5 and 8 to consider the grievance of the petitioner afresh in the light of Ext.P15 Standard Operating Procedure, after hearing the petitioner. The respondents shall complete the exercise of consideration of the grievance, after hearing the petitioner, and pass orders thereafter within a period of three months from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action.
