Sreedharan Rajamony (Proprietor) vs. Union Of INDIA, Represented By Its Secretary
Held
The Court directed that petitioners eligible for benefits under Circulars No. 183/15/2022-GST and 193/05/2023-GST can approach the appropriate authority within one month. The time limit for furnishing the return for September is to be treated as 30th November from 01.07.2017.
Facts
The petitioners sought Input Tax Credit (ITC) in cases where tax was remitted but not reflected in returns due to technical issues, or where suppliers failed to remit GST despite receiving payment from recipients. Some petitioners lacked clear proof of payment or receipt of goods.
Key Issues
Whether the time limit for filing returns and claiming ITC should be extended due to initial GST implementation difficulties, and the validity of certain provisions related to ITC.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
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 TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 25940 OF 2022 PETITIONER: K.E. ZIDHIQUE, AGED 78 YEARS HILL PRODUCE DEALER THOPRAMKUDY.P.O. IDUKKI DISTRICT, PIN - 685602 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHERUTHONI AT IDUKKI DISTRICT, PIN - 685602 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SMT.I. SHEELA DEVI OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023 ALONG WITH WP(C).28241/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 of 2022 & conn.cases
The judgment continues below.
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