Shihabudeen vs. 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 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 filed within this extended period.
Facts
The petitioners are facing issues with claiming Input Tax Credit (ITC) due to technical glitches, non-remittance of GST by suppliers, or lack of clear proof of payment. The court considered these issues in light of the initial rollout difficulties of the GST regime.
Key Issues
Whether the petitioners can claim ITC despite initial GST rollout challenges and procedural delays. The court also examined the retrospective applicability of procedural amendments related to return filing deadlines.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4), Section 16(2)(aa)
AI-generated summary — verify with the full judgment below
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. 32801 OF 2022 PETITIONER: K.S. PAREED,AGED 63 YEARS, S/O. SAYED MOHAMMED PROPRIETOR, KOPPARAMBIL ARCADE, ARACKAPPADY, VENGOLA P.O., ERNAKULAM-683556 RESIDING AT KOPPARAMBIL HOUSE, ARACKAPPADY, VENGOLA P.O, ERNAKULAM, PIN - 683556 BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY (TAXES),GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM- KERALA, PIN - 695001 2 COMMISSIONER OF KERALA STATE GST KERALA STATE GST DEPARTMENT TAX TOWERS, KILLIPALAM, KARAMANA.P.O. THIRUVANANTHAPURAM, KERALA, PIN - 695002 3 THE STATE TAX OFFICER, OFFICE OF THE JOINT COMMISSIONER, 1ST FLOOR, STATE GOODS AND SERVICE TAX DEPARTMENT COMPLEX, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN - 682002 4 CHIEF COMMISSIONER OF CENTRAL TAXES [(CGST) & CENTRAL EXCISE)], CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, COCHIN ERNAKULAM-, PIN - 682018 5 GOODS AND SERVICE TAX COUNCIL, GOVERNMENT OF INDIA OFFICE OF THE GST COUNCIL SECRETARIAT 5TH FLOOR, TOWER II, JEEVAN
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