Vincent Joseph vs. The Superintendent
Held
The High Court held that its previous judgment in M.Trade Links v. Union of India would apply to the petitioner. It set aside the impugned orders (Exts. P1 and P2) to the extent of denying credit for belated GSTR-3B filing and directed the respondents to pass fresh orders within three months.
Facts
The petitioner challenged the denial of Input Tax Credit for the year 2018-19, which was disallowed due to the belated filing of Form GSTR-3B. The impugned orders were passed under Section 73 of the GST Acts.
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.
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. 23265 OF 2024 PETITIONER: VINCENT JOSEPH, AGED 57 YEARS, PARATHAPPILLIL, RAJAKUMARY, IDUKKI, PIN – 685 619. 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 P.T.DINESH (Sr.SC) (FOR R1 AND R3) JASMINE M M (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. 23265 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved by the denial of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.