M/S. Lavia Infra Limited vs. The Superintendent Of Central GST & Central Excise Kottiyam Range
Held
The Court directed that petitioners who can benefit from Circulars 183/15/2022 and 193/05/2023 can approach the GST authority within one month. It also held that the time limit for furnishing returns for September should be treated as November 30th retrospectively from July 1, 2017, for eligible claims.
Facts
The petitioners sought to avail Input Tax Credit (ITC) for the initial period of GST implementation. Some had invoices but lacked proof of payment and receipt of goods, while others missed deadlines due to initial implementation challenges.
Key Issues
Whether the benefit of specific GST circulars for availing ITC should be extended, and whether the time limit for furnishing returns under Section 39 should be treated retrospectively.
Sections Cited
Section 16(2)(aa), Section 39
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946 WP(C) NO. 24344 OF 2023 PETITIONER/S:
M/S. HOLY CROSS HOSPITAL, 34/283, SHANGHUMUGOM BEACH P.O THIRUVANANTHAPURAM KERALA, REPRESENTED BY IT'S PRESIDENT, SR. JOSIA, KOONAMPARAYIL, PIN - 695007
BY ADVS.K.LATHA MEENAKSHI P.R.
RESPONDENT/S:
THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAXPAYER CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).1660/2024, 25951/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24344/2023, 1660/2024, 25951/2023, 26440/2023, 26487/2023, 27705/2023, 28315/2023, 28330/2023, 28539/2023, 29448/2023, 30193/2023, 31989/2023, 32077/2023, 3223/2024, 34982/2023, 7884/2024, 42950/2023, 13133/2024, 15175/2024
-2-
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADH
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