Petitioner, a Company incorporated under the Companies Act, 2013, was registered under the erstwhile Central Excise Act, 1944 and Chapter V of the Finance Act, 1994.

2. With the advent of Goods and Service Tax regime (GST), obtained registration under the Central Goods and Service Tax Act, 2017 as well as under the Kerala State Goods and Service Tax Act, 2017 had been filing returns. For carrying on the activity, was entitled to a transition ‘unutilised input tax credit’ in its CENVAT Credit Ledger as on 30.06.2017 to its Electronic Credit Ledger in terms of the provisions of Section 140 of the Central Goods and Service Tax Act, 2017, on account of the fact that the Central Excise duty was ₹ 14,17,292/-. The deadline for filing the Form GST TRAN-1 was on 30.09.2017, which was subsequently extended to 31.10.2017.

3. Petitioner filed the GST TRAN-01 Form on 26.09.2017 within the aforesaid period. However, on the common portal, received a note ‘processed with error’ GST Helpdesk was contacted and even email Ext.P3 was sent, but did not yield any result. Petitioner also communicated the inaction through complaint to 6^th respondent i.e., Deputy Commissioner, Nodal Officer, Central Tax and Central Excise, Kochi vide Ext.P4, but of no avail.

4. On the contrary, the learned counsel appearing on behalf of the respondent submits that the petition is liable to be dismissed on account of non-joinder of necessary/proper parties. It would be the Nodal Officer of State Tax Department and not the Central Department; but is not averse in taking a call on the request of the petitioner with regard to the transition Input Tax Credit, in accordance with law.

5. Without commenting on the merit of the matter, I dispose of the writ petition with a direction to the IT Redressal Committee of GST Council to take a call on the petitioner’s request for transition input tax credit in accordance with law, after affording an opportunity of hearing, by taking into consideration the provisions of Section 140 of the Central Goods and Service Tax Act, 2017, within a period of forty five (45) days from the date of receipt of a certified copy of the judgment.

6. It is also made clear that if the complaint had been submitted inadvertently to an authority having no jurisdiction, it is required to be forwarded to the Grievance Cell. Accordingly, the complaint already submitted by the petitioner will be forwarded to the Grievance Cell, it shall take a call in the aforesaid manner.

Writ petition stands disposed of.