Kunchithanny Labour Contractors Society LTD vs. The Superintendent
Held
The Court held that the issue was covered by its previous judgment in M.Trade Links v. Union of India. It set aside the impugned orders (Exts. P1 and P2) to the extent they denied 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 challenged the denial of Input Tax Credit (ITC) for the year 2018-19 due to the delayed filing of Form GSTR-3B. This denial was formalized through proceedings under Section 73 of the GST Acts.
Key Issues
The key legal issue was whether Input Tax Credit for the financial year 2018-19 could be denied solely on account of the delayed filing of Form GSTR-3B.
Sections Cited
Section 73
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. 23276 OF 2024 PETITIONER: KUNCHITHANNY LABOUR CONTRACTORS SOCIETY LTD, KUNCHITHANNY, DEVICOLAM, IDUKKI, REPRESENTED BY ITS SECRETARY SHAJI P.R., PIN – 685 565. BY ADVS. AJI V.DEV JOSEPH P.S. ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, KATTAPPANA RANGE, 2ND FLOOR, VANDANATH BUILDING, PULIYANMALA ROAD, KATTAPPANA, IDUKKI, PIN – 685 508. 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001. 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN – 110 001. 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. BY ADVS N.S.DAYA SINDHU SHREE HARI (SC) (FOR R1 & R3) THUSHARA JAMES (SR.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. 23276 OF 2024 2 JUDGMENT The peti
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.