Konoth Puthenveettil Biju vs. State Of Kerala
Held
The Court applied the directions from its previous judgment in M.Trade Links v. Union of India, setting aside the assessment order to the extent of ITC denial for belated GSTR-3B filing and directed the respondent to pass fresh orders within three months.
Facts
The petitioner challenged the denial of Input Tax Credit for the financial year 2018-19, which was disallowed by an assessment order due to the delayed filing of Form GSTR-3B.
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.
AI-generated summary — verify with the full judgment below
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
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.