M.M. Mangal Alias Malayil Madhavan Mangal vs. State Of Kerala
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNE AY, THE 17TH DAY OF NOVEMBER 2021 / 26TH KARTHIKA, 1943 WP(C) NO. 25603 OF 2021 PETITIONER: M.M. MANGAL ALIAS MALAYIL MADHAVAN MANGAL AGED 57 YEARS, S/O.MADHAVAN, PROPRIETOR, M. B. ASSOCIATES, FEROKE, RESIDING AT MELATH HOUSE, CHERUVANNUR, P.O. FEROKE, KOZHIKODE 673 631. BY ADV K.M.FIROZ RESPONDENTS: 1 STATE OF KERALA REP.BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 COMMISSIONER OF STATE GOODS AND SERVICE TAX STATE GST DEPARTMENT, TAX TOWERS, THIRUVANANTHAPURAM 695 001. 3 THE JOINT COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 4 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 5 THE ASSISTANT COMMISSIONER STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERANHIPPALAM, KOZHIKODE 673 006. 6 THE NODAL OFFICER, STATE GST DEPARTMENT, SALES TAX COMPLEX, JAWAHAR NAGAR, ERNAHIPPALAM, KOZHIKODE – 673 006. 7 THE NODAL OFFICER, STATE GST DEPARTMENT, FEROKE, KOZHIKODE- 673 301. 8 THE STATE TAX OFFICER, STATE GST DEPARTMENT, FEROKE, KOZHIKODE – 673 301. 9 CHIEF COMMISSIONER, OFFICE OF THE CHIEF COMMISSIONER OF CENTRAL TAX, GST BHAVAN, PRESS CLUB ROAD, STATUE JUNCTION, THIRUVANANTHAPURAM, COMMISSIONERATE, THIRUVANANTHAPURAM – 695 001. 10 JOINT COMMISSIONER AND PRINCIPAL NODAL OFFICER, OFFICE OF PRINCIPAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE,
WP(C) NO. 25603 OF 2021 2 CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682 018. 11 THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL GST DEPARTMENT, RANGE V, MANANCHIRA, KOZHIKODE-673 001. 12 ASSISTANT COMMISSIONER AND NODAL OFFICER, CENTRAL TAX AND CENTRAL GST DEPARTMENT, URBAN DIVISION, MANANCHIRA, KOZHIKODE- 673 001. 13 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, CENTRAL BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI -110 001 REPRESENTED BY COMMISSIONER (GST). 14 UNION OF INDIA, REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI -110 019. 15 THE GOODS AND SERVICE TAX COUNCIL, OFFICE OF THE GST COUNCIL SECRETARIAT, 5TH FLOOR, TOWER 11, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE,NEW DELHI -110 001, REPRESENTED BY ITS SECRETARY. 16 IT GRIEVANCE REDRESSAL COMMITTEE, (GST IMPLEMENTATION COMMITTEE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI, CENTRAL BOARD OF EXCISE & CUSTOMS NORTH BLOCK, NEW DELHI – 110001 REPRESENTED BY COMMISSIONER (GST). R1 TO R8 BY DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER R14 BY ADV. SRI. S.MANU, ASG. R9 TO R13,R15 & R16 BY ADV. SRI. SREE LAL N. WARRIER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25603 OF 2021 3 BECHU KURIAN THOMAS, J ========================== W.P.(C) No.25603 of 2021 --------------------------------------- Dated this the 17th day of November, 2021 JUDGMENT Petitioner is aggrieved by non consideration of his claim for credit of input tax under the Kerala State Goods and Service Tax Act, 2017 as well as Central Goods and Service Tax Act, 2017. 2. Section 140 of the above refered Statutes declare that a registered person will be entitled to take into his electronic credit ledger, the amount of Cenvat credit due to him on the day preceding the appointed day for the above Statutes, carried forward. Petitioner claims that he is entitled to take credit of input tax and he had submitted GST.TRAN-01 on 25.12.2017 itself. Petitioner is aggrieved since till date, petitioner has not obtained the credit of input tax till date.
When petitioner approached the 13th respondent, it
WP(C) NO. 25603 OF 2021 4 was informed through the 10th respondent that the credit of tax to be transferred pertains to the Kerala State Tax and, therefore, the case must be recommended to IT Grievance Redressal Committee, which is the implementation Committee constituted by the State GST authorities. Consequent to the aforesaid communication
dated
2020,
petitioner approached the 3rd respondent through an application dated 19.06.2020 seeking credit of the input tax. It is the grievance of the petitioner that inspite of the repeated reminders, the 3rd respondent has not considered the application filed by him.
I have heard Adv.K.M.Firoz on behalf of the petitioner and Dr.Thushara James, the learned Senior Government Pleader on behalf of respondents 1 to 8, apart from Adv.S.Manu, the earned ASGI for R14 and Adv.Sreelal N.Warrier, learned counsel for the other respondents.
WP(C) NO. 25603 OF 2021 5
Having regard to the circumstances mentioned above, I am of the view that this writ petition itself can be disposed of with a direction to the 3rd respondent to consider Ext.P7 and pass appropriate orders thereon, in a time bound manner.
Therefore, there will be a direction to the 3 rd respondent to consider and pass appropriate orders on Ext.P7, as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment, after hearing the petitioner. If ultimately the petitioner is found eligible to receive the credit of input tax, the 3 rd respondent shall do the needful, in accordance with law in a time bound manner. The writ petition is disposed of. BECHU KURIAN THOMAS
JUDGE AMV/18/11//2021
WP(C) NO. 25603 OF 2021 6 APPENDIX PETITIONER’S EXHIBITS EXHIBIT P1OF THE COMMUNICATION DATED 1-2-2019 RECEIVED BY THE PETITIONER FROM SUPPORT GSTN. EXHIBIT P2OF THE RELEVANT PORTION OF THE SCREENSHOT OF TRAN 1 SUBMITTED BY THE PETITIONER AND DETAILS OF INPUT TAX HELD. EXHIBIT P3 TRUE EXTRACT OF LIST OF STOCK HELD ON 30-06-2017 BY THE PETITIONER. EXHIBIT P4OF THE REPLY DATED 06.02.2019 RECEIVED BY THE PETITIONER FROM GST HELP DESK. EXHIBIT P5 AOF THE APPLICATION /REQUEST DATED 14.02.2019 SUBMITTED BY THE PETITIONER BEFORE THE 11TH RESPONDENT. EXHIBIT P6 AOF THE COMMUNICATION DATED 02.06.2020 ISSUED BY THE JOINT COMMISSIONER AND PRINCIPAL NODAL OFFICER OF CENTRAL TAX TO THE ASSISTANT COMMISSIONER OF CENTRAL TAX. EXHIBIT P7 AOF APPLICATION DATED 19.06.2020 SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT JOINT COMMISSIONER UNDER KERALA SGST ACT REQUESTING TO RESOLVE THE PROBLEM AND TO GIVE CREDIT. RESPONDENTS’ EXHIBITS : NIL //// PA TO JUDGE
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.