Anoop Punnapuzha Mathew vs. State Tax Officer
Held
The Court held that the petitioner's claim for input tax credit for the year 2018-19 should be considered in terms of the directions issued in the judgment of M. Trade Links v. Union of India. The Court directed the 1st respondent (State Tax Officer) to grant input tax credit to the petitioner if his claim is also covered by the directions in M. Trade Links. To facilitate this, Ext.P1 was set aside to the extent it denied input tax credit due to the delayed filing of the GSTR 3B return. The ratio decidendi is that where a High Court has issued specific directions regarding the validity of returns for claiming ITC, subsequent claims should be adjudicated in accordance with those directions, even if there was a delay in filing the return, provided the delay falls within the parameters set by the earlier judgment.
Facts
The petitioner, Anoop Punnapuzha Mathew, is aggrieved by the denial of input tax credit (ITC) due to a delay in filing his GSTR 3B return. The denial was based on the provisions of the CGST/SGST Act. The petitioner contends that the issue is covered by a previous judgment of the Kerala High Court in M. Trade Links v. Union of India. The petitioner seeks reconsideration of his claim for ITC for the year 2018-19. The impugned order, Ext.P1, to the extent it denies ITC on account of delayed filing of GSTR 3B, is under challenge.
Key Issues
1. Whether the petitioner is entitled to claim input tax credit for the year 2018-19, notwithstanding the delay in filing the GSTR 3B return, in light of the judgment in M. Trade Links v. Union of India? The petitioner argued that the issue is squarely covered by the decision in M. Trade Links v. Union of India, which upheld the constitutional validity of Section 16(4) of the CGST/SGST Act but directed that returns filed in GSTR 3B up to November 30th of the relevant year would be valid for claiming ITC. The petitioner relied on this precedent to support his claim. The respondents, including the State Tax Officer, the Central Board of Indirect Taxes & Customs, and the Union of India, were represented, but their specific arguments are not recorded in the judgment. However, the Court proceeded to pass directions based on the petitioner's submission and the cited precedent.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 31ST DAY OF JULY 2024 / 9TH SRAVANA, 1946 WP(C) NO. 27246 OF 2024 PETITIONER/S: ANOOP PUNNAPUZHA MATHEW, AGED 39 YEARS 9/396, PUNNAPUZHA HOUSE,KILLIMANGALAM POST,THRISSUR, PIN - 680591 BY ADVS. K.KRISHNA ACHYUTH MENON RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX PAYER SERVICES CIRCLE, WADAKKANCHERY,THRISSUR, PIN - 680591 2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GOOD AND SERVICE TAX POLICY WING, NORTH BLOCK, NEW DELHI , REPRESENTED BY PRINCIPAL COMMISSIONER (GOOD AND SERVICE TAX), PIN - 110001 3 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT,MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),NORTH BLOCK, NEW DELHI, PIN - 110001 OTHER PRESENT: SRI. V GIRISHKUMAR (SC - CUSTOMS) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.27246/2024 -2- J U D G M E N T The petitioner is aggrieved by the fact that input tax credit has been denied to him on the ground that there was delay in filing the return in Form GSTR 3B.
The learned counsel appearing for the pet
The judgment continues below.
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