P.J. George( Proprietor) vs. Union Of INDIA
Held
The court held that petitioners can approach GST authorities within thirty days to avail benefits of Circulars No. 183/15/2022-GST and 193/05/2023-GST for bona fide claims. It also directed that the time limit for furnishing the return for September should be treated as November 30th retrospectively from July 1, 2017, for eligible petitioners.
Facts
The petitioners sought to avail Input Tax Credit (ITC) for periods when GSTR 2A was not initially available and faced issues with return filing deadlines. They also challenged the constitutional validity of certain sections related to ITC. The court considered the difficulties faced during the initial GST rollout.
Key Issues
Whether petitioners are entitled to ITC despite initial procedural difficulties and challenges to the constitutional validity of specific GST provisions.
Sections Cited
Section 16(2)(c), Section 16(4), 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. 31559 OF 2019 PETITIONER: M/S M.TRADE LINKS FA TOWER, K.K.ROAD,KADAVANTHRA, ERNAKULAM, REPRESENTED BY NIYAS AHAMMED, MANAGING PARTNER. BY ADVS. SMT.MEERA V.MENON RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST). 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS 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).5995/2022, 21545/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
W.P(C) Nos. 31559/2019, 25891/2020, 26515/2021,5995/2022, 21545/2022, 27854/2022, 24327/2022, 36612/2022, 24677/2023, 37039/2023 2
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