P.V.Thomas vs. Assistant Commissioner - Kerala High Court, 25 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 25TH DAY OF NOVEMBER 2020 / 4TH AGRAHAYANA, 1942 WP(C).No.26640 OF 2019(D) PETITIONER: P.V.THOMAS AGED 54 YEARS PROPRIETOR - STAR NYLONS, OLD BUS STAND BUILDING, VATAKARA, PIN - 673101, KOZHIKKODE DISTRICT. BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR RESPONDENTS: 1 ASSISTANT COMMISSIONER SPECIAL CIRCLE - II, STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKKODE - 673001. 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. SPL GP TAXES. C. E UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.26640 OF 2019(D) 2

JUDGMENT This writ petition is filed seeking the following relief:- “i) direct the 1st respondent to consider Ext.P2 debit note and allow input tax credit as per the proviso to sec.11(5) as amended by the Finance Act, 2016 in the light of the amended provisions in sec.31A of the KVAT Act by issuance of a writ of mandamus or other orders as deemed fit and proper by this Hon'ble Court.”

Heard the learned counsel for the petitioner and the learned Special Government Pleader.

Having heard the learned Government Pleader also, there will be a direction to the 1st respondent to consider Ext.P2 debit note and the claim of the petitioner for input tax credit in terms of the proviso to Section 11(5) of the KVAT Act as amended by the Kerala Finance Act, 2016, within a period of six weeks from the date of receipt of a copy of this judgment. This writ petition is ordered accordingly. ANU SIVARAMAN JUDGE Bng/25.11.2020

WP(C).No.26640 OF 2019(D) 3 APPENDIX OF WP(C) 26640/2019 PETITIONER'S EXHIBITS: EXHIBIT P1OF THE NOTICE FOR 2012-13 DATED 24.12.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE DEBIT NOTE DATED 31.7.2017 ISSUED TO THE PETITIONER BY M/S.3F INDUSTRIES LTD. EXHIBIT P3OF THE REPLY DATED 28.3.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P4OF THE ORDER NO.32110346114/2012- 13 DATED 17.5.2019 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5OF STAY ORDER DATED 18.12.2017 IN WP(C)NO.40713/2017 OF THIS HON'BLE COURT. EXHIBIT P6OF RECTIFICATION PETITION DATED 20.6.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P7OF REJECTION LETTER DATED 24.8.2019 ISSUED BY THE 1ST RESPONDENT.