Smitha Twinkle vs. Union Of INDIA
Held
The Court held that its earlier judgment in M.Trade Links v. Union of India applies to the petitioner's case. It set aside the assessment order (Ext.P3) to the extent of ITC denial due to belated GSTR-3B filing and directed the respondents to pass fresh orders within three months, considering the M.Trade Links judgment.
Facts
The petitioner was denied Input Tax Credit for the year 2018-19 by an assessment order (Ext.P3) due to the delayed filing of Form GSTR-3B. Aggrieved by this denial, the petitioner approached the High Court.
Key Issues
The key legal issue was whether Input Tax Credit for the year 2018-19 could be denied solely on account of delayed filing of Form GSTR-3B, in light of a binding precedent from the same High Court.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 15TH DAY OF JULY 2024 / 24TH ASHADHA, 1946 WP(C) NO. 25043 OF 2024 PETITIONER: SMITHA TWINKLE, AGED 45 YEARS PROPRIETRIX ,BEST AGENCIES, T 2/665, CHENGAMNADU,KOTTARAKKARA,KOLLAM, PIN – 691 506. BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN ANISH P. C.S.ARUN SHANKAR RESPONDENTS: 1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN – 110 001. 2 ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, KOLLAM DIVISION, ST MARY'S BUILDING, KADAPPAKKADA, KOLLAM, PIN – 691 008. 3 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, ARREAR CELL CENTRAL TAX AND CENTRAL EXCISE, KOLLAM DIVISION, ST MARY'S BUILDING, KADAPPAKKADA, KOLLAM, PIN – 691 008. BY ADV. SRI. SREELAL N.WARRIER- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25043 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2018
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.