Sunny Chirayil Thankappan vs. State Tax Officer
Held
The High Court set aside the appellate authority's order denying ITC under Section 16(2)(c) and directed the authority to reconsider the petitioner's claim afresh. The petitioner was granted liberty to produce fresh certificates from other suppliers to substantiate their claim for ITC.
Facts
The petitioner's claim for Input Tax Credit (ITC) was denied under Section 16(2)(c) of the CGST/SGST Acts. The petitioner sought the benefit of specific GST Circulars and the directions issued in the Kerala High Court's judgment in M.Trade Links v. Union of India for claiming ITC.
Key Issues
Whether the denial of Input Tax Credit under Section 16(2)(c) was justified, and if the petitioner was entitled to claim ITC benefits by producing certificates as per the directions in M.Trade Links judgment and related GST Circulars.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
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(
The judgment continues below.
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