Judgment
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 2018-19 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 also.
3.
Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for respondent Nos.2 and 3, 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, Ext.P3 order of assessment will stand set aside to the extent of denial of credit on account of belated filing of Form GSTR-3B. The competent among the respondents shall consider the
WP(C) NO. 25043 OF 2024 3 directions contained in the judgment of this Court in M.Trade Links (supra) and pass fresh 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 ats
WP(C) NO. 25043 OF 2024 4 APPENDIX OF WP(C) 25043/2024 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE 2ND RESPONDENT TO THE TO PETITIONER DATED 23.12.2023.
Exhibit P2 A TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT WITHOUT ANNEXURES DATED 3.2.2024.
Exhibit P3 A TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT DATED 7.3.2024.
Exhibit P4 A TRUE COPY OF FORM GST DRC 03 DATED 04.07.2024.
Exhibit P5 A TRUE COPY OF THE RECOMMENDATIONS OF 53RD GST COUNCIL MEETING AS PUBLISHED BY PRESS INFORMATION BUREAU DATED NIL.
Exhibit P6 A TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 22033/2024 DATED 24.6.2024.
Exhibit P7 A TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 24525/2024 DATED 9.7.2024.