Iliyas Pullichalil Hameed vs. Union Of INDIA
Held
The Court repelled the challenge to the constitutional validity of Section 16(4) based on its previous judgment in M. Trade Links. However, it set aside the assessment order to the extent it denied ITC due to Section 16(4) and directed reconsideration of the petitioner's claim in terms of the M. Trade Links judgment, after affording a hearing.
Facts
An assessee challenged an assessment order for 2018-19 that denied input tax credit (ITC) under 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 based on this provision in the assessment order.
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. 26155 OF 2024 PETITIONER/S: ILIYAS PULLICHALIL HAMEED, 00, XIII/582, PULICHALIL, PAIPRA, PEZHAKKAPILLY, ERNAKULAM, PIN - 686674 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENT/S: 1 UNION OF INDIA,REPRESENTED BY SECRETARY, GOVERNMENT MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, 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 SUPERINTENDENT, CENTRAL GST DEPARTMENT, CENTRAL TAX AND CENTRAL EXCISE, MUVATTUPUZHA RANGE, K.P.C TOWERS, T. B. JUNCTION, MUVATTUPUZHA, PIN - 686661 SMT. JASMINE M M (GP), SRI. T C KRISHNA (DSGI INCHARGE) SRI. SREELAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26155 OF 2024 2 JUDGMENT
The petitioner is an as
The judgment continues below.
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