Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 22ND DAY OF JULY 2024 / 31ST ASHADHA, 1946 WP(C) NO. 25987 OF 2024 PETITIONER:
ELDHO VARGHESE, AGED 51 YEARS, S/O T.C.VARGHESE, PROPRIETOR, MATHA PLYWOODS, NEAR RUBBER PARK VALAYANCHIRANGARA .P.O., AIRAPURAM, ERNAKULAM, PIN – 683 556.
BY ADVS.
K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS:
1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN – 110 001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS- DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK , NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN – 110 001.
3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN – 695 001.
4 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM, KERALA, PIN – 695 002.
5 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, KUNNATHUNADU, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, PERUMBAVOOR, ERNAKULAM, PIN – 683 542.
WP(C) NO. 25987 OF 2024 2 6 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE NATTIKA, STATE GOODS AND SERVICES TAX DEPARTMENT, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN – 680 005.
7 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI REPRESENTED BY ITS ADDITIONAL SECRETARY, PIN – 110 001.
BY ADVS ARJUN R NAIK (SC)(FOR R1, R2 & R7) JASMINE M M (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25987 OF 2024 3 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 Government Pleader and the learned counsel appearing for respondent Nos.1, 2 and 7.
3.
Having heard the learned counsel for the petitioner, the learned Government Pleader and the learned counsel appearing for respondent Nos.1, 2 and 7, 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
WP(C) NO. 25987 OF 2024 4 competent among the respondents shall consider the 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. 25987 OF 2024 5 APPENDIX OF WP(C) 25987/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE
COPY
OF
THE
NOTICE
NO 32AEUPV4351H1Z3/2018-2019
DATED 23-12-2023 ISSUED BY THE 5TH RESPONDENT.
Exhibit P2 TRUE
COPY
OF
THE
ORDER
NO OIO/TPS/TSR/CNTK/2024/16-STO
DATED 23-04-2024 ISSUED BY THE 6TH RESPONDENT.
Exhibit P2(a) TRUE COPY OF THE PAYMENT RECEIPT DATED 10-07-2024.
Exhibit P3 TRUE COPY OF THE ORDER NO 6/2019-CENTRAL TAX DATED 28-06-2019 ISSUED BY THE GOVERNMENT OF INDIA.
Exhibit P4 TRUE COPY OF THE ORDER NO 10/2019-CENTRAL TAX DATED 26-12-2019 ISSUED BY THE GOVERNMENT OF INDIA.
Exhibit P5 TRUE COPY OF THE NOTIFICATION NO 15/2020- CENTRAL TAX DATED 23-03-2020.
Exhibit P6 TRUE COPY OF THE RELEVANT PAGES OF THE FINANCE ACT 2022.
Exhibit P7 TRUE COPY OF THE RELEVANT PAGES OF THE LOK SABHA DEBATE ON 20TH MARCH, 2023.