Anoop P Divakaran, Legal Heir Of Deceased A.Divakaran vs. Union Of INDIA
Held
The High Court repelled the challenge to the constitutional validity of Section 16(4), relying on its previous judgment in M. Trade Links. However, it set aside the assessment order (Ext.P5) to the extent it denied ITC under Section 16(4) and directed the authorities to reconsider the petitioner's claim in accordance with the directions issued in M. Trade Links.
Facts
The petitioner, as the legal heir of a deceased GST assessee, challenged an assessment order (Ext.P5) for the year 2018-19 that denied input tax credit (ITC) based on Section 16(4) of the CGST/SGST Acts. The petitioner also challenged the constitutional validity of Section 16(4).
Key Issues
The key legal issues were the constitutional validity of Section 16(4) of the CGST/SGST Acts and the denial of input tax credit in an assessment order based on this provision.
Sections Cited
Section 16(4), 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. TUESDAY, THE 23RD DAY OF JULY 2024 / 1ST SRAVANA, 1946 WP(C) NO. 16814 OF 2024 PETITIONER/S: ANOOP P DIVAKARAN, LEGAL HEIR OF DECEASED A.DIVAKARAN, AGED 39 YEARS, M/S.A-ONE BUILDERS, PUTHENPURAYIL HOUSE, VADATTUPARA, KOTHAMANGALAM, ERNAKULAM DISTRICT, PIN - 686681 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), NORTH BLOCK, NEWDELHI, PIN - 110001 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND C.E.DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE, C.R.BUILDING , I.S.PRESS ROAD, COCHIN, PIN - 682018 4 SUPERINDENT, CENTRAL TAX AND CENTRAL EXCISE, KOTHAMANGALAM RANGE, K.P.C.TOWERS, T.B.JUNCTION, MUVATTUPUZHA, PIN - 686661 BY ADV DENNIS VARGHESE SRI. SREELAL N. WARRIER- SC SRI. T.C. KRISHNA, DSGI-IN-CHARGE SMT. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.07.2024, THE COURT ON THE SAME DAY DELIVERE
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