Unnikrishnan Gopalakrishnan vs. State Tax Officer
Held
The Court held that the time limit for furnishing returns for September should be treated as November 30th from July 1, 2017, for eligible petitioners. It also allowed petitioners to approach authorities within 30 days to claim benefits under specific circulars for bona fide claims.
Facts
This batch of writ petitions involves cases where tax was remitted but not reflected in returns due to technical issues, or where suppliers did not remit GST despite recipients having valid invoices and proof of payment. Some petitioners had invoices but lacked clear proof of payment or receipt of goods.
Key Issues
The primary issues were the eligibility for Input Tax Credit (ITC) when returns were filed late due to technical glitches or supplier non-compliance, and the retrospective application of procedural amendments.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
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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