M/S Avancer Travel Solution PVT.LTD. vs. The Deputy Commissioner Of Central Tax And Central Excise
Held
The Court allowed petitioners to claim benefits under specific circulars within a month and directed that ITC claims filed by September 30th (treated as November 30th due to procedural amendments) should be processed if otherwise eligible. The constitutional validity of Section 16(2)(c) and 16(4) was rejected.
Facts
The petitioners sought Input Tax Credit (ITC) for various reasons, including technical issues with GSTR-2A, suppliers not remitting GST, or lack of clear proof of payment. The court considered the difficulties faced during the initial GST rollout.
Key Issues
Whether petitioners are eligible for ITC despite technical glitches and supplier non-compliance, and the retrospective effect of procedural amendments to return filing deadlines.
Sections Cited
Section 16(2)(c), Section 16(4), Section 39
AI-generated summary — verify with the full judgment below
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. 28287 OF 2019 PETITIONER/S:
LIZ ENTERPRISES, 9/431-9/432, SKYLAND, PUTHIYA ROAD, KAVUMBHAGAM P.O., THALASSERY, KANNUR- 670110, REPRESENTED BY ITS MANAGING PARTNER JOYE E.M.
BY ADVS. K.P.PRADEEP SRI.SANAND RAMAKRISHNAN SMT.NEENA ARIMBOOR SRI.T.T.BIJU SMT.T.THASMI
RESPONDENT/S:
1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- 695001. 2 COMMISSIONER OF KERALA STATE GST, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM- 695002. 3 STATE TAX OFFICER-1, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, SECOND CIRCLE, MAREENA COMPLEX, CHIRAKKARA, THALASSERY P.O., KANNUR- 670104. 4 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI- 110001, REPRESENTED BY ITS ADDITIONAL SECRETARY. 5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, N
The judgment continues below.
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