Haseena.R. vs. The State Tax Officer
Held
The Court allowed petitioners to approach GST authorities within 30 days to avail benefits of specific circulars for bona fide ITC claims. The time limit for furnishing returns for September was extended to November 30th retrospectively.
Facts
The petitioners are seeking to avail Input Tax Credit (ITC) for the initial period of GST implementation. They faced difficulties due to non-availability of GSTR 2A and procedural issues with return filing deadlines.
Key Issues
Whether petitioners can avail ITC for the initial GST period despite procedural challenges and non-availability of GSTR 2A. Whether the time limit for filing returns under Section 39 should be extended retrospectively.
Sections Cited
Section 16(2)(aa), Section 39
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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. 24344 OF 2023 PETITIONER/S:
M/S. HOLY CROSS HOSPITAL, 34/283, SHANGHUMUGOM BEACH P.O THIRUVANANTHAPURAM KERALA, REPRESENTED BY IT'S PRESIDENT, SR. JOSIA, KOONAMPARAYIL, PIN - 695007
BY ADVS.K.LATHA MEENAKSHI P.R.
RESPONDENT/S:
THE ASSISTANT STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAXPAYER CIRCLE, FORT TAX TOWER, 4TH FLOOR, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 OTHER PRESENT:
SRI.MUHAMED RAFIQ-SPL.GP
THIS WRIT PETITION (CIVIL) HAVING FINALLY HEARD ON 28.06.2024, ALONG WITH WP(C).1660/2024, 25951/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24344/2023, 1660/2024, 25951/2023, 26440/2023, 26487/2023, 27705/2023, 28315/2023, 28330/2023, 28539/2023, 29448/2023, 30193/2023, 31989/2023, 32077/2023, 3223/2024, 34982/2023, 7884/2024, 42950/2023, 13133/2024, 15175/2024
-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 ASHADH
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