M/S.Karunagapalli Tobacose vs. Union Of INDIA, Represented By Its Secretary
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 one month. 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 made by those who filed by that date.
Facts
The petitioners are seeking Input Tax Credit (ITC) in various scenarios, including cases where tax was remitted but not reflected in returns due to technical issues, or where suppliers failed to remit collected GST. Some petitioners also lacked clear proof of payment.
Key Issues
Whether the petitioners are eligible for ITC despite technical glitches or supplier non-remittance, and whether procedural timelines for filing returns should be relaxed retrospectively.
Sections Cited
Section 39, Section 16(2)(c), Section 16(4)
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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. 25940 OF 2022 PETITIONER: K.E. ZIDHIQUE, AGED 78 YEARS HILL PRODUCE DEALER THOPRAMKUDY.P.O. IDUKKI DISTRICT, PIN - 685602 BY ADVS. MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER,STATE GST DEPARTMENT, CHERUTHONI AT IDUKKI DISTRICT, PIN - 685602 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV SMT.I. SHEELA DEVI OTHER PRESENT: SRI. MUHAMED RAFIQ-SPL.GP, SRI. P.R. SREEJITH -SC, GSTN, SRI. SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.11.2023 ALONG WITH WP(C).28241/2022 AND CONNECTED CASES, THE COURT ON 04.06.2024 DELIVERED THE FOLLOWING:
WPC No.25940 of 2022 & conn.cases
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.