M. Subbalekshmi. vs. The State Tax Officer
Held
The Court directed that petitioners eligible for benefits under Circulars No. 183/15/2022-GST and 193/05/2023-GST can approach the authorities 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 then.
Facts
The petitioners faced issues with GST return filings and Input Tax Credit (ITC) claims due to technical glitches and the initial rollout challenges of the GST regime. Some had paid tax but it wasn't reflected, while others had valid invoices but suppliers hadn't remitted the tax.
Key Issues
Whether the petitioners are entitled to claim ITC despite procedural lapses in filing returns or non-remittance by suppliers, and the retrospective effect of amendments related to return filing deadlines.
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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