Mohammed Kutty vs. State Tax Officer
Held
The Court allowed petitioners to approach GST authorities within 30 days to claim benefits under specific circulars for bona fide claims. It also directed that the due date for furnishing September returns be treated as November 30th retrospectively for eligible ITC claims.
Facts
The writ petitions involved three sets of cases: suppliers remitting GST but not reflecting it in returns due to technical issues, recipients paying suppliers who then didn't remit GST, and cases with invoices but no clear proof of payment or receipt of goods. These were linked to a prior judgment.
Key Issues
Whether the benefit of specific GST circulars can be extended to taxpayers who missed the deadline, and whether the due date for furnishing September returns should be treated as November 30th retrospectively for ITC claims.
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
The judgment continues below.
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