Paul Varghese, Legal Heir Of Late Mariyamma Gnappallil,Proprietrix vs. State Tax Officer / Assistant Commissioner
Held
The Court allowed petitioners to approach GST authorities within 30 days to claim benefits under specific Circulars for bona fide cases. It also directed that the due date for furnishing the return for September be treated as November 30th retrospectively from July 1, 2017, for ITC claims.
Facts
The petitioners faced issues with claiming Input Tax Credit (ITC) due to technical glitches in reflecting tax payments in GSTR returns or suppliers not remitting GST. Some also lacked clear proof of payment and receipt of goods.
Key Issues
Whether the petitioners are eligible for ITC despite technical issues and supplier defaults, and the retrospective effect of amendments to return filing deadlines.
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.
& conn.cases 1 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. 36637 OF 2022 PETITIONER: KALIPARAMBIL CONSTRUCTION COMPANY XVI-1577, XAVIERS, PT JACOB ROAD, THOPPUMPADY, ERNAKULAM, KOCHI. REPRESENTED BY ITS MANAGING PARTNER, GEORGE K. S., PIN - 682005 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, 1ST FLOOR, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023, ALONG WITH WP(C).36656/2022, 36669/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
& conn.cases
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.