Judgment
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. 25733 OF 2024 PETITIONER/S:
LOGOS PAINTS & CHEMICALS, 156, VADAYAR, VAIKOM, KOTTAYAM, REPRESENTED BY ITS PROPRIETOR SRI. JOJI K.JOSE, PIN - 686605 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENT/S:
1 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, PALA RANGE, 3RD FLOOR, MAREENA TOWERS, KATTAKAYAM ROAD, PALA, KOTTAYAM, PIN - 686575 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 3 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SRI. SREELAL N. WARRIER, SC.
SMT. JASMINE M.M. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.25733/2024 -2- J U D G M E N T The petitioner is aggrieved by the fact that input tax credit has been denied to him on the ground that there was delay in filing the return in Form GSTR 3B.
2.
The learned counsel appearing for the petitioner submits that the issue raised in the writ petition is covered by a declaration of law as contained in M. Trade Links v. Union of India; 2024 KLT OnLine 1624 upholding the constitutional validity of Section 16 (4) of the CGST / SGST Act, however, directing that all returns filed in GSTR 3B upto 30th November of the relevant year would be valid for the purposes of claiming input tax credit.
3.
Heard the learned counsel for the petitioner, learned Government Pleader for 4th respondent, the learned Standing Counsel appearing for respondents 1 & 3 and Sri. T.C. Krishna, DSGI in charge for respondent No.2.
4.
In the light of the above, this writ petition will stand disposed of directing the 1st respondent to consider the claim of the petitioner for input tax credit for the year 2018-19 in terms of the directions contained in the judgment of this court in M. Trade Links (supra) and further directing the said respondent to grant input tax credit to the petitioner if the claim of the petitioner is also covered by the directions issued by this court in M. Trade
W.P (C) No.25733/2024 -3- Links (supra). In order to enable reconsideration of the matter by the 1st respondent Ext.P1 will stand set aside to the extent that it denies input tax credit on account of delayed filing of GSTR 3B.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.25733/2024 -4- APPENDIX OF WP(C) 25733/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS (ORDER-IN-ORIGINAL NO.
10/2024-25/SUPDT/GST) PASSED U/S. 73 OF THE GST ACTS DATED: 11.04.2024 Exhibit P2 TRUE COPY OF THE SUMMARY OF THE ORDER ISSUED IN FORM GST DRC-07 FOR 2018-19 DATED: 12.04.2024 Exhibit P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN M/S. TKV LOGISTICS VS. THE ASST: STATE TAX OFFICER & ORS (WPC NO. 23999 OF 2024 DATED 05-07-2024)