M/S.Wudart Interiors vs. The Superintendent
Held
The Court applied its previous judgment in M.Trade Links v. Union of India, directing the respondents to extend the benefits and directions from that precedent to the petitioner regarding the denial of ITC due to belated GSTR-3B filing. The competent authority was ordered to pass necessary orders within three months.
Facts
The petitioner challenged the denial of Input Tax Credit for the year 2019-20, which was attributed to the delayed filing of Form GSTR-3B.
Key Issues
The key legal issue was the entitlement to Input Tax Credit for 2019-20 despite 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. FRIDAY, THE 19TH DAY OF JULY 2024 / 28TH ASHADHA, 1946 WP(C) NO. 18186 OF 2024 PETITIONER/S: M/S.WUDART INTERIORS,37/280 A, 1ST FLOOR, JAWAN CROSS ROAD, AIMS PO, ERNAKULAM , REPRESENTED BY ITS MANAGING PARTNER, ARUN G., PIN - 682021 BY ADVS. R.SREEJITH K.KRISHNA ACHYUTH MENON PADMANATHAN K.V. RESPONDENT/S: 1 THE SUPERINTENDENT, KAKKANAD RANGE-5, CENTRAL TAX AND CENTRAL EXCISE, THIRD FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, ERNAKULAM, PIN - 682017 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 BY ADV P.G.JAYASHANKAR -SC SRI. T.C. KRISHNA, SENIOR PANEL COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 18186 OF 2024 2 JUDGMENT
The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2019-20 o
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.