J.P.Polymers(Represented By Its Managing Partner Sri. George Jose Mathew) vs. Assistant Commissioner
Held
The Court repelled the challenge to Section 16(4)'s constitutional validity, citing a previous judgment. However, it set aside the assessment order to the extent it denied ITC under Section 16(4) and directed the respondent to reconsider the petitioner's claim in line with the directions in the *M. Trade Links* judgment.
Facts
The petitioner, an assessee, challenged an assessment order for 2018-19 that denied input tax credit (ITC) due to Section 16(4) of the CGST/SGST Acts. The petitioner also challenged the constitutional validity of Section 16(4).
Key Issues
The key issues were the constitutional validity of Section 16(4) of the CGST/SGST Acts and the denial of input tax credit based on this provision.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 23RD DAY OF JULY 2024 / 1ST SRAVANA, 1946 WP(C) NO. 26296 OF 2024 PETITIONER/S: J.P.POLYMERS (REPRESENTED BY ITS MANAGING PARTNER SRI. GEORGE JOSE MATHEW),AGED 43 YEARS XIX-460, MYLACHAL,KOOVAPPADY, ERNAKULAM, PIN - 683543 BY ADV REGHUNATHAN V.G. RESPONDENT/S: 1 ASSISTANT COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX PAYER SERVICES-CIRCLE, PERUMBAVOOR, ERNAKULAM, PIN - 683542 2 SENIOR ENFORCEMENT OFFICER, ENFORCEMENT OFFICER SQUAD, CHALAKUDY, STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, WADAKKANCHERY, THRISSUR-(DT), PIN - 680582 3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 6 GST COUNCIL, REPRESENTED BY ITS SECRETARY, 5TH FLOOR, TOWER 2, JEEVAN BHARATHI BUILDING,
The judgment continues below.
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