Angadi Supermarket vs. The State Tax Officer
Held
The Court directed that petitioners eligible for benefits under Circulars 183/15/2022-GST and 193/05/2023-GST can approach the GST authority within 30 days. It also held that the due date for furnishing the return for September should be treated as November 30th retrospectively from July 1, 2017, for ITC claims filed by that date.
Facts
The petitioners faced issues with GST return filing and Input Tax Credit (ITC) claims due to technical glitches and the initial rollout challenges of the GST regime. Some had paid GST but it wasn't reflected in returns, while others received goods with valid invoices but suppliers hadn't remitted the GST.
Key Issues
Whether the court can grant relief for delayed GST return filing and ITC claims due to technical issues and initial GST regime challenges, and the retrospective applicability of amended return filing dates.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
AI-generated summary — verify with the full judgment below
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. 32801 OF 2022 PETITIONER: K.S. PAREED,AGED 63 YEARS, S/O. SAYED MOHAMMED PROPRIETOR, KOPPARAMBIL ARCADE, ARACKAPPADY, VENGOLA P.O., ERNAKULAM-683556 RESIDING AT KOPPARAMBIL HOUSE, ARACKAPPADY, VENGOLA P.O, ERNAKULAM, PIN - 683556 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN - 695002 3 THE STATE TAX OFFICER, OFFICE OF THE JOINT COMMISSIONER, 1ST FLOOR, STATE GOODS AND SERVICE TAX DEPARTMENT COMPLEX, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002 4 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM-, PIN - 682018 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN
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