Logos Paints & Chemicals vs. The Superintendent
Held
The High Court, relying on its judgment in M. Trade Links, set aside the impugned order. It directed the 1st respondent to reconsider the petitioner's claim for input tax credit if it is covered by the M. Trade Links decision, which upheld Section 16(4) but validated GSTR 3B filings up to November 30th of the relevant year.
Facts
The petitioner was denied input tax credit for the year 2018-19 due to delayed filing of GSTR 3B returns, resulting in an order issued under Section 73 of the GST Acts. The petitioner challenged this denial, citing a previous High Court judgment.
Key Issues
Whether input tax credit can be denied solely for delayed filing of GSTR 3B returns, in light of the constitutional validity of Section 16(4) and the interpretation provided in M. Trade Links regarding the deadline for such filings.
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. 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
The judgment continues below.
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