Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 2ND DAY OF AUGUST 2024 / 11TH SRAVANA, 1946 WP(C) NO. 20955 OF 2024 PETITIONER:
SUNNY CHIRAYIL THANKAPPAN, AGED 60 YEARS, PROPRIETOR, M/S. REXIN WORLD, GROUND FLOOR, MEDAYIL COMPLEX, EVOOR MUTTOM ROAD, KAYAMKULAM, ALAPPUZHA, PIN – 690 502.
BY ADVS.
R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V.
RESPONDENTS:
1 STATE TAX OFFICER, STATE GST DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM, ALAPPUZHA, PIN – 690 502.
2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, KOTTAYAM, PIN – 686 002.
3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001.
4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN – 110 001.
5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
SMT.JASMINE M M, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 20955 OF 2024 2 JUDGMENT The claim of the petitioner for Input Tax Credit was denied on account of the provisions contained in Section 16(2)(c) of the CGST / SGST Acts. The petitioner claims the benefit of the Circulars referred to in paragraph 101 of the judgment of this Court in M.Trade Links v.
Union of India [2024 KLT OnLine 1624] , where it was directed as follows:- ‘’101. The liberty is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No.
183/15/2022- GST dated 27.12.2022 and Circular No.
193/05/2023-GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim.’’ 2.
The learned Government Pleader submits that the claim of the petitioner was considered in terms of the Circular and three out of the four certificates produced by the petitioner were accepted by the Appellate Authority.
3.
The learned counsel appearing for the petitioner would submit that the one certificate that was not accepted on the ground that it had already been auto-populated. It is submitted that the petitioner may be permitted to produce fresh certificates of other
WP(C) NO. 20955 OF 2024 3 suppliers to enable the petitioner to claim the benefit of Input Tax Credit.
Having heard the learned counsel for the petitioner and the learned Government Pleader and having regard to the directions issued by this Court in paragraph 101 of M.Trade Links (supra), this writ petition will stand disposed of directing the 1st Appellate Authority, namely the 2nd respondent, to consider the claim of the petitioner afresh in terms of the directions issued by this Court in paragraph 101 of M.Trade Links (supra). To enable the fresh consideration of the matter as directed above, Ext.P4 order of the 1st Appellate Authority will stand set aside to the extent that it denied credit on account of the provisions contained in Section 16(2)(c) of the CGST / SGST Acts.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 20955 OF 2024 4 APPENDIX OF WP(C) 20955/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 03-11-2021 Exhibit P2 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD.
20-05-2022 Exhibit P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 18-08-2022 Exhibit P4 COPY OF APPELLATE ORDER IN GSTA (ALPY) 40/2023 ISSUED BY THE 2ND RESPONDENT DTD.02-12-2023 Exhibit P5 COPY OF ORDER IN WPC NO. 17202/2024 OF THIS HON'BLE COURT DTD. 07-06-2024