Biju Varghese vs. The Superintendent
Held
The Court held that bona fide claims for ITC should be considered, especially for the initial GST rollout period. It directed that claims falling under specific circulars should be examined by authorities, and the extended due date for filing September returns should be applied retrospectively.
Facts
The petitioners sought to avail Input Tax Credit (ITC) despite certain procedural discrepancies, such as issues with GSTR-2A or delayed filing of returns. Some petitioners had valid invoices and proof of payment, while others lacked clear proof of payment or possession of goods.
Key Issues
Whether ITC can be availed when GSTR-2A was not available or returns were filed after the original due date, and the constitutional validity of certain provisions related to ITC.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4), Section 16(2)(aa)
AI-generated summary — verify with the full judgment below
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. 6925 OF 2023 PETITIONER/S:
NALLEPILLI ARUMUGHAN JYOTHIKUMARI AGED 56 YEARS PROPRIETRIX OF M/S SRI. AMMAN ENTERPRISES, 4/181, VILAYAMKODE, KALLEKKAD, PALAKKAD, KERALA, PIN - 678015
BY ADVS. ELDHO MATHEW RASMI NAIR T.
RESPONDENT/S:
DEPUTY COMMISSIONER OF STATE TAX THE DEPUTY COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GST DEPARTMENT,, PIN - 678001 OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).5437/2023, 12323/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 6925/2023, 5437/2023, 12323/2023, 17709/2023, 18322/2023, 23379/2023, 25105/2023, 28648/2023, 30573/2023, 4437/2024, 35785/2023, 40082/2022, 9881/2024, 10148/2024
-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 ASHADHA, 1946 WP(C) NO. 5437 OF 2023 PETITIONER/S:
P.M.SUBAIR , MANAGING PARTNER AGED 62 YEARS M
The judgment continues below.
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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.