M/S. Ocean Pharma vs. Additional Commissioner

WP(C)/25189/2024HC KeralaGSTCNR KLHC01122280202429 July 2024Bench: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

For Petitioner: M.P.SHAMEEM AHAMED, AKHIL PHILIP MANITHOTTIYIL, DANIYA RASHEED PALLIYALIL

AI SummaryAllowed

Held

The High Court set aside the impugned order and directed the respondent to reconsider the petitioner's Input Tax Credit claim for all three years. This reconsideration must be in light of the Court's previous judgment in M.Trade Links v. Union of India, allowing the petitioner to claim benefits of circulars mentioned therein.

Facts

The petitioner's Input Tax Credit claim for the years 2018-19, 2019-20, and 2020-21 was denied by the respondent. The denial was based on Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts, with Section 16(4) specifically applied to the 2018-19 claim.

Key Issues

Whether the denial of Input Tax Credit under Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts was valid, especially in light of the High Court's prior judgment in M.Trade Links v. Union of India.

Sections Cited

Section 16(2)(c), Section 16(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29TH DAY OF JULY 2024 / 7TH SRAVANA, 1946 WP(C) NO. 25189 OF 2024 PETITIONER: M/S. OCEAN PHARMA, 3/845C, POONTHOPPU WARD, AVALOOKUNNU P.O., ALAPPUZHA, KERALA, REPRESENTED BY ITS MANAGING PARTNER, PIN – 688 006. BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, P.B. NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695 001. SR BY SRI.SREELAL N WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25189 OF 2024 2

JUDGMENT The claim of the petitioner for Input Tax Credit under the CGST / SGST Acts for the years 2018-19, 2019-20 and 2020-21 has been denied on account of the provisions contained in Section 16(2)(c) and 16(4) of the CGST / SGST Acts [The denial of claim on account of the provisions contained in Section 16(4) of the CGST / SGST Acts is only for the year 2018-19].

The learned counsel appearing for the peti

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.