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. 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) SMT.JASMINE M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27393 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2018-19 on account of delayed filing of Form GSTR-3B. The issue stands covered by the judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624].
2.
Heard the learned Government Pleader and the learned Standing Counsel appearing for the 5th respondent also.
3.
Having heard the learned counsel for the petitioner, the learned Government Pleader appearing for respondents 1 to 4 and the learned Standing Counsel appearing for the 5th respondent, this writ petition will stand disposed of holding that the directions contained in the judgment of this Court in M.Trade Links (supra) will apply to the petitioner also.
In the light of the above direction, Ext.P3 order of assessment will stand set aside to the extent of denial of credit on account of belated filing of Form GSTR-3B. The competent among the respondents shall consider the directions contained in the judgment of this Court in M.Trade Links (supra) and pass fresh orders considering the factual situation in this case, within
WP(C) NO. 27393 OF 2024 3 three months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 27393 OF 2024 4 APPENDIX OF WP(C) 27393/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE NO. A4/SCN- 73(1)/DRC 01/2018-19 DATED 30-01-2024 ISSUED BY THE 3RD RESPONDENT Exhibit P2 TRUE COPY OF THE REPLY IN GST-DRC-06 DATED 26-02-2024 FILED BY THE PETITIONER Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER NO.ZD320424029266N/GST DRC-07 (2018- 19) DATED 30-04-2024 PASSED BY THE 3RD RESPONDENT