St.Mary'S Constructions vs. The Superintendent
Held
The High 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 of ITC denial for belated GSTR-3B filing and directed the respondents to pass fresh orders within three months, applying the directions from the M.Trade Links judgment.
Facts
The petitioner challenged the denial of Input Tax Credit for the year 2018-19, which was disallowed 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 the legality of denying Input Tax Credit for the year 2018-19 solely on the ground of 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. 23344 OF 2024 PETITIONER: ST.MARY'S CONSTRUCTIONS, MUNIYARA, KONNATHAD, IDUKKI, REPRESENTED BY ITS PROPRIETOR SHRI. SHAJI JOSEPH, PIN – 685 571. 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 M.S.AMAL DHARSAN (SC) (FOR R1 AND 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. 23344 OF 2024 2 JUDGMENT The petitioner has approach
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.