Eram Support Service PVT. LTD. vs. Superintendent
Held
The Court allowed petitioners to approach GST authorities within one month to claim benefits under Circulars No. 183/15/2022-GST and 193/05/2023-GST. It also directed that the time limit for furnishing the return for September should be treated as November 30th from July 1, 2017, for eligible petitioners.
Facts
The petitioners are suppliers or recipients of goods/services under GST. Some suppliers remitted tax but it was not reflected in their returns due to technical issues. Other recipients had valid invoices and proof of payment to suppliers, but the suppliers had not remitted the GST. A third group lacked clear proof of payment or receipt of goods.
Key Issues
Whether Input Tax Credit (ITC) can be claimed for bona fide mistakes and technical glitches during the initial GST rollout, and the retrospective effect of amendments to the return filing deadline.
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
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