Prabhakaran Arackal vs. The State Tax Officer
Held
The Court, relying on the precedent set in M. Trade Links v. Union of India, directed the 1st respondent to reconsider the petitioner's input tax credit claim for 2018-19. The impugned order denying ITC was set aside to the extent it denied credit due to delayed GSTR 3B filing, with a direction to grant ITC if covered by the M. Trade Links judgment.
Facts
The petitioner was denied input tax credit for the year 2018-19 on the sole ground of delay in filing the GSTR 3B return. The petitioner challenged this denial, citing a recent High Court judgment.
Key Issues
The key legal issue was the denial of input tax credit due to delayed filing of GSTR 3B returns, and the applicability of the M. Trade Links judgment regarding the constitutional validity of Section 16(4).
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. FRIDAY, THE 19TH DAY OF JULY 2024 / 28TH ASHADHA, 1946 WP(C) NO. 25121 OF 2024 PETITIONER/S: PRABHAKARAN ARACKAL, AGED 86 YEARS S/O.AYYAPPAN, PROPRITOR, M/S. ESSEN TILES, XV/341,OKKAL P.O, PERUMBAVOOR, ERNAKULAM, PIN - 683550 BY ADV SANTHOSH P.ABRAHAM RESPONDENT/S: 1 THE STATE TAX OFFICER, KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER SERVICE CIRCLE, PERUMBAVOOR, PERUMBAVOOR, PIN - 633542 2 THE STATE TAX OFFICER, KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX PAYER SERVICE CIRCLE, NATTIKA, POOTHOLE, THRISSUR, PIN - 680004 3 THE COMMISSIONER OF STATE TAX, KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST), PIN - 110001 5 STATE OF KERALA, REPRESENTED BY THE SECRETARY OF GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SMT. JASMINE M.M., GOVT. PLEADER. SRI. P.R. SREEJITH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2024, THE COURT ON THE SAME
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