Subbayya Pillai Binukumar vs. The State Tax Officer
Held
The Court allowed petitioners to approach GST authorities within 30 days to avail benefits of Circulars No. 183/15/2022-GST and 193/05/2023-GST for bona fide claims. 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 then.
Facts
The petitioners faced issues related to GST compliance, including tax remittance without reflection in returns due to technical reasons, or suppliers not remitting GST despite recipients having valid invoices and proof of payment. Some petitioners lacked clear proof of payment or receipt of goods.
Key Issues
Whether the benefit of specific GST circulars can be extended to taxpayers who missed the deadline, and whether the time limit for filing returns under Section 39 should be treated as November 30th retrospectively for ITC claims.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
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Heard together (2 matters)
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& 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. 36637 OF 2022 PETITIONER: KALIPARAMBIL CONSTRUCTION COMPANY XVI-1577, XAVIERS, PT JACOB ROAD, THOPPUMPADY, ERNAKULAM, KOCHI. REPRESENTED BY ITS MANAGING PARTNER, GEORGE K. S., PIN - 682005 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL S.SHAINA KIROSH RAJAN PONNAMBIL RESPONDENTS: 1 STATE TAX OFFICER (WORKS CONTRACT) OFFICE OF THE JOINT COMMISSIONER, SGST DEPARTMENT, 1ST FLOOR, STATE GST COMPLEX, BAZAR ROAD, MATTANCHERRY, KOCHI, PIN - 682002 2 UNION OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: 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).36656/2022, 36669/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
& conn.cases
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