Eldho Varghese vs. Union Of INDIA
Held
The Court, relying on its previous judgment in *M.Trade Links v. Union of India*, set aside the assessment order (Ext.P2) to the extent it denied ITC for belated GSTR-3B filing. The competent authority was directed to pass fresh orders within three months, considering the directions contained in the *M.Trade Links* judgment.
Facts
The petitioner was denied Input Tax Credit (ITC) for the year 2018-19 on account of the delayed filing of Form GSTR-3B. This denial resulted in an assessment order (Ext.P2) which the petitioner challenged before the High Court.
Key Issues
The key legal issue was the legality of denying Input Tax Credit for the year 2018-19 solely due to the delayed filing of Form GSTR-3B.
AI-generated summary — verify with the full judgment below
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. 2
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.