Rajagopalan. K.A. vs. The Superintendent Of Central Tax And Central Excise
Held
The court held that for the period from 01.07.2017 till 30.11.2022, if a dealer filed their return for September by 30th November, their Input Tax Credit (ITC) claim should be processed if otherwise eligible. Petitioners eligible for Circulars No. 183/15/2022-GST and 193/05/2023-GST were granted liberty to approach the authority within one month.
Facts
This batch of writ petitions involves suppliers who remitted GST but it wasn't reflected in their returns, recipients with valid invoices but suppliers not remitting GST, and those with invoices but no clear proof of payment or receipt of goods. The court considered previous judgments on similar issues.
Key Issues
Whether the time limit for furnishing returns under Section 39 should be extended to 30th November retrospectively, and the eligibility of ITC claims based on specific circulars.
Sections Cited
Section 16(2)(c), Section 16(4), Section 39
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. 11086 OF 2022 PETITIONER: SHERLI PRASAD,AGED 52 YEARS SHERLI PRASAD, PROPRIETOR OF TONEY MEDICALS ERAMALLOOR PO, ALAPPUZA - 688537, PIN - 688537 BY ADVS. NITISH SATHESH SHENOY SUKUMAR NAINAN OOMMEN SHERRY SAMUEL OOMMEN NIDHI JACOB RESPONDENTS: 1 UNION OF INDIA,HIGH COURT OF KERALA, PIN - 682031 2 STATE GOODS AND SERVICES TAX DEPARTMENT KERALA 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN - 695001 3 PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE OFFICE OF THE CHIEF COMMISSIONER, KERALA ZONE CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN - 682018 4 THE STATE TAX OFFICER,AIT & CTO KUTHIATHODE ALAPPUZHA, PIN – 688533. 5 JOINT COMMISSIONER (APPEALS), ( SOUGHT TO BE IMPLEADED ) STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM PO. ( SOUGHT TO BE IMPLEADED ) BY ADVS. ASG OF INDIA Nitish Sathesh Shenoy OTHER PRESENT: MUHAMED RAFIQ-SPL.GP, SRI P.R.SREEJITH, SC,GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).22703/2022 AND CONNECTED CASES, T
The judgment continues below.
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