M/S. Jubily Automobiles vs. The State Of Kerala
Held
The High Court held that the issue was covered by its earlier judgment in M.Trade Links v. Union of India. It set aside the assessment order to the extent of the denial of credit for belated GSTR-3B filing and directed the respondents to pass fresh orders considering the M.Trade Links judgment within three months.
Facts
The petitioner was denied Input Tax Credit for the financial year 2018-19 due to the delayed filing of Form GSTR-3B, which resulted in an assessment order. The petitioner challenged this denial before the High Court.
Key Issues
Whether Input Tax Credit can be denied solely on the ground of delayed filing of Form GSTR-3B for the financial year 2018-19.
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. 27393 OF 2024 PETITIONER: M/S. JUBILY AUTOMOBILES, PUKADIYIL BUILDING, NAGAMPADOM S.H.MOUNT P.O., KOTTAYAM, REPRESENTED BY ITS MANAGING PARTNER, JOY THOMAS, PIN – 686 006. BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695 002. 3 DEPUTY COMMISSIONER, TAX PAYER SERVICES DIVISION, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, KOTTAYAM, PIN – 686 002. 4 CHIEF COMMISSIONER OF CENTRAL TAXES, (CGST) AND CENTRAL EXCISE), CR BUILDING, PRESS CLUB ROAD, THIRUVANATHAPURM, PIN – 695 001. 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI, REPRESENTED BY ITS ADDITIONAL SECRETARY, PIN – 110 001. SRI.V.GIRISH KUMAR (CGC
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.