M/S. Glendec vs. The Superintendent
Held
The Court held that the issue was covered by its earlier judgment in M.Trade Links v. Union of India. It set aside the impugned orders (Exts. P1 and P2) to the extent of denial of credit for belated GSTR-3B filing and directed the respondents to pass fresh orders within three months, applying the directions from M.Trade Links.
Facts
The petitioner challenged the denial of Input Tax Credit for the year 2018-19, which was imposed through proceedings under Section 73 of the GST Acts, solely due to the delayed filing of Form GSTR-3B.
Key Issues
The key legal issue was the validity of denying Input Tax Credit for the financial 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. 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 FOL
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