Paramount Enviro Energies vs. The State Tax Officer
Held
The Court directed the petitioner to voluntarily pay tax with applicable interest for the disputed period (01.07.2017 to 09.03.2018) using Form GST DRC-03, acknowledging technical limitations of the portal. It held that recipients of the petitioner should not be denied Input Tax Credit solely due to non-reflection in GSTR 2A, allowing verification of the genuineness of tax remitted.
Facts
A company migrating to the GST regime faced technical glitches, preventing registration and filing of returns for the period from July 2017 to March 2018. Despite a prior court order to enable compliance for this period, the GST portal remained unupdated, leading to the petitioner's inability to remit tax and their customers being denied Input Tax Credit.
Key Issues
The key issues were the petitioner's inability to comply with GST statutory requirements for a past period due to technical glitches and the consequent denial of Input Tax Credit to their customers.
Sections Cited
Section 73(5)
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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 V.G.ARUN WP(C) NO. 17235 OF 2020 PETITIONER/S: ST. JOSEPH TEA COMPANY LTD., REP BY ITS MANAGING DIRECTOR, PARAMOUNT BUILDING, KUMARANELLOOR, KOTTAYAM, KERALA, PIN-686 016. BY ADV NISHA JOHN RESPONDENT/S: 1 THE STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICE, FIRST CIRCLE, STATE GOOS AND SERVICES TAX DEPARTMENT, STATE TAX COMPLEX, KOTTAYAM, PIN-686 001. 2 DEPUTY COMMISSIONER, STATE GST DEPARTMENT, COLLECTORATE P.O.KOTTAYAM, PIN-686 002. 3 STATE GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, COMMISSIONERATE, THIRUVANANTHAPURAM, PIN-695 002. 4 GOODS AND SERVICE TAX NETWORK LTD, EAST WING , IVTH FLOOR, WORLD MARK 1 AENOCITY, NEW DELHI, PIN-110 037. BY ADV SHRI.P.R.SREEJITH, SC, GSTN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.06.2021, ALONG WITH WPC 11423 OF 2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.17235/2020 & 11423/2021 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN WP(C) NO. 11423 OF 2021 PETITI
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