Govindapurath Meethal Deepak vs. State Of Kerala
Held
The Court set aside the assessment order to the extent it denied input tax credit under Section 16(4) of the CGST/SGST Acts. It directed the respondents to reconsider the petitioner's claim in terms of the Court's previous judgment in M. Trade Links V. Union of India, after providing an opportunity of hearing within three months. Coercive proceedings related to the denied ITC were suspended.
Facts
The petitioner, an assessee under CGST/SGST Acts, challenged an assessment order for the year 2018-19. The order denied input tax credit (ITC) to the petitioner based on the provisions of Section 16(4) of the CGST/SGST Acts.
Key Issues
The key legal issue was the denial of input tax credit to the petitioner based on the provisions of Section 16(4) of the CGST/SGST Acts.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 5TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 WP(C) NO. 27787 OF 2024 PETITIONER/S: GOVINDAPURATH MEETHAL DEEPAK, AGED 40 YEARS PROPRIETOR, M/S. D2 ARCHITECTURAL STUDIO, GROUND FLOOR, FORTUNE, POOVANGAL ROAD METHOTTUTHAZHAM, VALAYANADU, KOZHIKODE, PIN - 673007 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001 2 STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE CHALAPPURAM, STATE GOODS AND SERVICES TAX DEPARTMENT, 1ST FLOOR, GST COMPLEX, ERANHIPALAM P.O, KOZHIKODE, PIN - 673006 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX PAYER SERVICES STATE GOODS AND SERVICES TAX DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O, KOZHIKODE, PIN – 673006 SMT. JASMINE M.M THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27787 OF 2024 2 JUDGMENT
The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P1 o
The judgment continues below.
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