K.K.Haridasan vs. Union Of INDIA
Held
The Court directed that petitioners eligible for benefits under Circulars No. 183/15/2022-GST and 193/05/2023-GST can approach the GST authority within 30 days. It also held that the time limit 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 are seeking Input Tax Credit (ITC) where tax was paid but not reflected in returns due to technical reasons, or where suppliers did not remit GST despite receiving payment from recipients. Some petitioners lacked clear proof of payment and receipt of goods.
Key Issues
Whether ITC can be claimed when tax is paid but not reflected in returns due to technical issues, and whether the time limits for filing returns and claiming ITC should be relaxed considering initial GST implementation difficulties.
Sections Cited
Section 16(2)(aa), Section 39
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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. 925 OF 2024 PETITIONER: VIJEESH THANKACHAN, AGED 42 YEARS PROPRIETOR, VANITHA COMMUNICATIONS, 5/597, NEDUMKANDAM, IDUKKI, PIN - 685553 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. GANESAN M. RESPONDENTS: 1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN - 110001 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001 3 ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, IDUKKI DIVISION, K P VARKEYS MALL, 2ND FLOOR, ROTARY JUNCTION ,THODUPUZHA, IDUKKI, PIN - 685584 BY ADV P.G. JAYASHANKAR PGJ BY SPL.GOVT.PLEADER MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023 ALONG WITH WP(C).1601/2022, 2276/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 PASSED THE FOLLOWING:
WPC Nos.925 of 2024 & conn.cases
The judgment continues below.
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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.