K.K.Pushpan vs. The State Tax Officer
Held
The High Court held that the issue was covered by its earlier judgment in M.Trade Links v. Union of India. Accordingly, Exts. P1 and P2, which denied the ITC, were set aside to that extent, and the respondents were directed to pass fresh orders within three months.
Facts
The petitioner challenged the denial of Input Tax Credit (ITC) for the financial year 2018-19 by the State Tax Officer. The denial was solely on account of the belated filing of Form GSTR-3B.
Key Issues
The key legal issue was whether Input Tax Credit could be denied for the year 2018-19 solely due to the delayed filing of Form GSTR-3B.
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. 23346 OF 2024 PETITIONER: K.K.PUSHPAN, AGED 67 YEARS KOVALAYIL HOUSE, KANJIKUZHI, IDUKKI, PIN – 685 606. BY ADVS. AJI V.DEV JOSEPH P.S. ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS: 1 THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE - G.S.T. DEPARTMENT, MINI CIVIL STATION, NEW BLOCK, THODUPUZHA P.O, IDUKKI, PIN – 685 584. 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 VISHNU J. (SC) (FOR R3) SREELAL N WARRIER (SC), 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. 23346 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved b
The judgment continues below.
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