U.M.S Industries Group vs. The Deputy Commissioner (Assessment)
Held
The Court allowed petitioners to approach GST authorities within 30 days to claim benefits under Circulars 183/15/2022 and 193/05/2023 for bona fide claims. It also directed that for the period 01.07.2017 to 30.11.2022, the due date for furnishing the return for September should be treated as 30th November, and ITC claims filed by then should be processed.
Facts
This batch of writ petitions involves suppliers who remitted GST but it wasn't reflected in their returns due to technical issues, and recipients who paid suppliers but the suppliers didn't remit the GST. Some petitioners lacked clear proof of payment or receipt of goods.
Key Issues
Whether genuine GST remittance issues and supplier non-remittance should bar recipient ITC claims, and the retrospective effect of procedural amendments to return filing deadlines.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4), Section 16(2)(aa)
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.
WPC Nos.2469/2023 & 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. 2469 OF 2023 PETITIONER: REJANI.N, AGED 48 YEARS PROPRIETRESS, GAYATHRI TRADERS, INDUSTRIAL ESTATE, UMAYANALLOOR, KOLLAM DISTRICT-691589, PIN - 691589 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICE TAX DEPARTMENT, CHATHANNOOR, KOLLAM DISTRICT-691572, PIN - 691572 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,, PIN - 110001 4 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 BY ADV SREEJITH P. R 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 8.11.2023, ALONG WITH WP(C).3489/2023, 40
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