Tyre INDIA Spare INDIA vs. State Tax Officer
Held
The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to pursue the statutory remedy of appeal under Section 107 of the CGST/KGST Act, as the appeal filing period had been extended.
Facts
The petitioner challenged an assessment order denying Input Tax Credit (ITC) under Section 16(4) of the CGST/KGST Act, arguing that the due dates for filing returns were extended by Notifications 19/2021 and 33/2021. They also sought to declare Section 16(4) unconstitutional.
Key Issues
The key issues were the constitutionality and applicability of Section 16(4) of the CGST/KGST Act for denying Input Tax Credit due to belated returns, and whether specific notifications extended the due dates for claiming ITC.
Sections Cited
Section 16(4), Section 107, Notification No. 19/2021 - Central Tax, Notification No. 33/2021 - Central Tax
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 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 26883 OF 2023 PETITIONER: TYRE INDIA SPARE INDIA, PP/II/33,34,35/36/37, AVANI BUILDING, PALLIMUKKU, KANNETTY, KOLLAKA, KARUNAGAPPALLY, KOLLAM,PIN – 690536. REPRESENTED BY ITS PROPRIETOR SRI. SANOSH S.
BY ADVS. SRI. K. S. HARIHARAN NAIR SMT. G. REMADEVI SMT. HARIMA HARIHARAN SRI. RAJATH R NATH SRI. DHEERAJ SASIDHARAN RESPONDENTS: 1 STATE TAX OFFICER, SGST DEPT., MINI CIVIL STATION, KARUNAGAPPALLY, KOLLAM, PIN – 690518. 2 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAXPAYER SERVICES, SGST DEPT., ASRAMOM, KOLLAM, PIN – 691002. 3 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY ADV. SRI. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26883 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 26883 of 2023 ------------------------- Dated this the 17th day of January, 2024 JUDGMENT
The present wri
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