B. Vijayan vs. State Tax Officer (Wc)
Held
The court held that claims for ITC under specific bona fide scenarios, as outlined in Circulars No. 183/15/2022-GST and 193/05/2023-GST, should be considered if approached within a month. It also directed that the due date for furnishing returns for September should be treated as November 30th retrospectively for eligible petitioners.
Facts
The petitioners faced 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 court should grant relief for ITC claims arising from technical issues or supplier non-compliance, and the retrospective applicability of extended 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. 27416 OF 2023 PETITIONER: MASCO MOTORS NH-17, 7/219,220, MASCO BUILDING, CHERUVANNUR P.O, KOLATHARA, KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER MOHAMMED FAZIL.P, PIN - 673655 BY ADVS. M.K.HAJARA C.RAMACHANDRAN HOWLATH JAHAN RESPONDENTS: 1 OFFICE OF THE ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE FEROKE IST FLOOR, G.S.T. COMPLEX, JAWAHAR NAGAR COLONY, ERANHIPALAM, KOZHIKODE, PIN - 673006 2 OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX SGST DEPARTMENT KERALA, SPECIAL CIRCLE-II, JAWAHAR NAGAR, ERANHIPALAM, KOZHIKODE, PIN - 673006 3 UNION OF INDIA,REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA,REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. S
The judgment continues below.
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