Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 24TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 22258 OF 2024 PETITIONER:
KONOTH PUTHENVEETTIL BIJU, AGED 50 YEARS NAVEEN ELECTRICAL AGENCIES, GROUND FLOOR, DOOR NO. EP-6/858, EDAKKARA P.O., MALAPPURAM, PIN – 679 331.
BY ADVS.
A.KUMAR (SR.)
G.MINI(1748) P.J.ANILKUMAR P.S.SREE PRASAD BALASUBRAMANIAM R.
RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM THROUGH ITS SECRETARY (REVENUE), PIN – 695 001.
2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX PAYER SERVICE CIRCLE METRO COMPLEX, KOVILAKAM ROAD, NILAMBUR, PIN – 679 329.
BY ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22258 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 also.
3.
Having heard the learned counsel for the petitioner and the learned Senior Government Pleader, 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.
In the light of the above direction, Ext.P2 order of assessment will stand set aside to the extent of denial of credit on account of belated filing of Form GSTR-3B. The competent among the respondents shall consider the
WP(C) NO. 22258 OF 2024 3 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. 22258 OF 2024 4 APPENDIX OF WP(C) 22258/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE NOTICE IN FORM GST DRC -01A DATED 30/06/2022.
Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/01/2024.
Exhibit P3 TRUE COPY OF THE JUDGMENT IN W.P © NO.
27854/2022 OF THIS HON'BLE COURT DATED 04/06/2024.