Faizal Traders PVT.LTD. vs. Deputy Commissioner
Held
The Court upheld the validity of the notifications extending the time limit, finding that COVID-19 constituted a force majeure event under Section 168A. However, it set aside the assessment order and remanded the matter, directing the Assessing Authority to pass a fresh order considering the benefit of Circular No. 183/15/2022-GST dated 27.12.2022 regarding ITC discrepancies.
Facts
The petitioner challenged an Order-in-Original denying Input Tax Credit (ITC) of Rs. 1.16 Crores for July-September 2017, arguing the order was time-barred under Section 73(10) of the CGST Act. The petitioner also contended that notifications extending the limitation period under Section 168A were ultra vires as no force majeure existed.
Key Issues
The key legal issues were whether the assessment order was time-barred and if the notifications extending the limitation period under Section 168A were valid, and whether the petitioner was entitled to the benefit of Circular No. 183/15/2022-GST for ITC reconciliation.
Sections Cited
Section 73(9), Section 73(10), Section 168A, Section 16
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 WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 24810 OF 2023 PETITIONER/S:
FAIZAL TRADERS PVT.LTD., BROTHERS TOWER, ALATHUR PO, PALAKKAD - 678541, REP BY ARIF K, DIRECTOR.
BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN; M.SHYLAJA; RISHAL.K
RESPONDENT/S:
1 DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, PALAKKAD DIVISION, METTUPALAYAM STREET, PALAKKAD, PIN - 678001 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110001, BY DIRECTOR.
BY ADVS. SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.24810/2023
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J U D G M E N T
The present writ petition has been filed by the petitioner, a registered dealer under the provisions of the CGST/SGST Act challenging the Order-in-Original No.11/2023/GST dated 21.06.2023 passed by the 1st respondent under Section 73(9) of the CGST Act, whereby the petitioner’s claim for input ta
The judgment continues below.
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