Janatha Trading Co vs. The Superintendent
Held
The Court held that the time limit for furnishing the return for September should be treated as November 30th from July 1, 2017, retrospectively. Petitioners eligible for benefits under Circulars 183/15/2022 and 193/05/2023 were granted one month to approach the appropriate authority.
Facts
This batch of writ petitions concerns suppliers who remitted GST but it was not reflected in their returns due to technical issues, or recipients who paid GST to suppliers who then failed to remit it. Some petitioners lacked clear proof of payment or receipt of goods.
Key Issues
Whether the time limit for furnishing GST returns for September should be extended retrospectively, and whether certain circulars providing relief for Input Tax Credit (ITC) claims should be applied.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
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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. 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
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