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. 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 on account of delayed filing of Form GSTR-3B.
The issue stands covered by the judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624].
2.
Heard the learned Standing Counsel appearing for the respondent Nos.1 and 2 .
3.
Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for respondent Nos.1 and 2, this writ petition will stand disposed of holding that the directions contained in the judgment of this Court in M.Trade Links (supra) will apply to the petitioner also.
In the light of the above direction, the writ petition will stand disposed of, directing that benefit of the directions contained in the judgment in M.Trade Links (supra) shall also be extended to the petitioner to the extent of denial of credit on account of belated filing of
WP(C) NO. 18186 OF 2024 3 Form GSTR-3B. The competent among the respondents shall consider the directions contained in the judgment of this Court in M.Trade Links (supra) and pass orders considering the factual situation in this case, within three months from the date of receipt of a certified copy of this judgment.
Sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 18186 OF 2024 4 APPENDIX OF WP(C) 18186/2024 PETITIONER EXHIBITS Exhibit P1 COPY OF INTIMATION ISSUED BY THE 1ST RESPONDENT DTD. 01-03-2024 Exhibit P2 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 06-05-2024 Exhibit P3 COPY OF ORDER IN WPC NO. 10715/2024 OF THIS HON'BLE COURT DTD. 02-04-2024