K.V.Joshy And C.K.Paul 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 appropriate authority within 30 days. It also held that the time limit for furnishing the return for September should be treated as November 30th from July 1, 2017, for ITC claims made by that date.
Facts
This batch of writ petitions involves suppliers who remitted GST but it wasn't reflected in their returns due to technical issues, or 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 the court can grant relief for technical glitches in GST returns and delayed payment of GST by suppliers. The court also considered the procedural amendment to the time limit for filing returns.
Sections Cited
Section 16(2)(aa), Section 16(4), Section 39
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.
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.