St. Joseph Tea Company LTD. vs. The State Tax Officer
Held
The Court directed the petitioner to pay tax for the disputed period (01.07.2017 to 09.03.2018) along with interest using Form GST DRC-03. Upon such payment, the petitioner's customers shall not be denied ITC solely because the transactions are not reflected in GSTR 2A, subject to verification of genuineness.
Facts
A company migrating to GST faced technical glitches, preventing it from obtaining registration and filing returns for the period 01.07.2017 to 09.03.2018, despite a previous court order. This led to its customers being denied Input Tax Credit (ITC) and receiving notices from the tax department.
Key Issues
Whether a dealer, unable to file GST returns for a pre-registration period due to technical glitches, can still comply with statutory requirements and enable their customers to claim Input Tax Credit.
Sections Cited
Form GST DRC-03, GSTR 2A, Form GST Asmt-10, Form GST DRC-01A, Section 73(5)
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 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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