Chethipadath House Alikunji Abdul Jaleel vs. Assistant Commissioner (Wc & Lt)
Held
The Court directed that taxpayers who could benefit from Circulars No. 183/15/2022-GST and 193/05/2023-GST should approach the GST authority within thirty days to avail the benefits. It also held that the time limit for furnishing the return for September should be treated as 30th November for the period from 01.07.2017 to 30.11.2022, provided the return was filed by then.
Facts
The petitioners are taxpayers who faced issues with GST return filing and Input Tax Credit (ITC) claims due to technical glitches and the initial rollout challenges of the GST regime. Some had paid tax but it wasn't reflected in returns, while others received goods with valid invoices but their suppliers hadn't remitted the GST.
Key Issues
Whether taxpayers should be allowed to claim ITC and file returns beyond prescribed deadlines due to initial GST implementation challenges and technical issues. Whether certain procedural amendments should be given retrospective effect.
Sections Cited
Section 39, Section 16(2)(aa), Section 16(2)(c), Section 16(4)
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. 9652 OF 2023 PETITIONER: SALEEM KUNNATHODI,AGED 52 YEARS PROPRIETOR, M/S. SALEEM FURNITURE, PGP- V/499, VADAKKAN BUILDING, CHAPPANAGGADI, MALAPPURAM, PIN - 676503 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE DEPUTY COMMISSIONER, OFFICE OF THE ASSISTANT/DEPUTY COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, DEPARTMENT OF REVENUE, MALAPPURAM DIVISION, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE,MALAPPURAM RANGE, II FLOOR, AWWAL TOWER, MIDDLE HILL, MALAPPURAM, PIN - 676505 3 UNION OF INDIA,REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 5 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 BY ADV VISHNU JAYAPALAN BY SR.ADV.SREELAL N.WARRIER, SC SRI MUHAMM
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.