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. 23210 OF 2024 PETITIONER:
M/S. GLENDEC, AMBAT BUILDING, CORREYA ROAD, PACHALAM, ERNAKULAM, REPRESENTED BY IT'S MANAGING PARTNER SRI. XAVIER GLEN CORREYA, PIN – 682 012.
BY ADVS.
AJI V.DEV JOSEPH P.S.
ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENTS:
1 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, COCHIN, PIN – 682 017.
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.
GIRISH KUMAR V., (Sr. SC), CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS PREETHA S. NAIR, (SC), CENTRAL BOARD OF EXCISE AND CUSTOMS 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. 23210 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 Senior Government Pleader and the learned Standing Counsel appearing for respondent Nos.1 and 3.
3.
Having heard the learned counsel for the petitioner, the learned Senior Government Pleader and the learned Standing Counsel appearing for respondent Nos.1 and 3, 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.
Therefore, Exts. P1 and P2 will stand set aside to the extent of denial of credit on account of belated filing of
WP(C) NO. 23210 OF 2024 3 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 three months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE ats
WP(C) NO. 23210 OF 2024 4 APPENDIX OF WP(C) 23210/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS PASSED U/S. 73 OF THE GST ACTS FOR 2018-19 DATED:
01.04.2024.
Exhibit P2 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED IN FORM GST DRC-07 FOR 2018-19 DATED:
05.04.2024.