V.Shahul Hameed vs Sales Tax Officer
2024 Latest Caselaw 19234 Ker

Kerala High Court

V.Shahul Hameed vs Sales Tax Officer on 1 July, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
           THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
        MONDAY, THE 1ST DAY OF JULY 2024 / 10TH ASHADHA, 1946
                       WP(C) NO. 23414 OF 2024
PETITIONER:

           V.SHAHUL HAMEED
           AGED 47 YEARS
           S/O.MOHAMMED, RESIDING AT VARIKKODAN HOUSE,
           DOWN HILL.P.O. MALAPPURAM., PIN - 676505

           BY ADVS.
           P.SHANES METHAR
           N.KRISHNA PRASAD



RESPONDENTS:

    1      SALES TAX OFFICER
           OFFICE OF THE STATE TAX OFFICER (WC),
           SGST DEPARTMENT, (O/O. THE JOINT COMMISSIONER),
           CIVIL STATION, MALAPPURAM., PIN - 676505

    2      UNION OF INDIA
           UNION OF INDIA, REPRESENTED BY SECRETARY,
           DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
           GOVERNMENT OF INDIA, NORTH BLOCK,
           NEW DELHI., PIN - 110001
           R2 BY SR.PANEL COUNSEL SRI.T.C.KRISHNA
           R1 BY SMT.RESMITHA R.CHANDRAN, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 23414 OF 2024     : 2 :




                      JUDGMENT

The petitioner is an assessee under the rolls of

the 1st respondent. The petitioner was served with

Ext.P1 show cause notice dated 08.11.2022, against

which he submitted Ext.P2 objection. According to

the petitioner, during the course of hearing, the 1 st

respondent intimated the petitioner that since Ext.P3

GSTR-3B return was filed only on 30.10.2020, the

claim of the petitioner for Input Tax Credit (ITC)

cannot be considered.

2. The petitioner refers to Ext.P4 judgment of

this Court reported in M.Trade Links v. Union of

India [2024 KLT OnLine 1624 :

2024:KER:37752], wherein paragraph No.101.1

reads as follows:

"101.1. The time limit for furnishing the

return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on or before 30 th November, and their claim for ITC should be processed, if they are otherwise eligible for ITC."

The learned counsel for the petitioner submits that

since the petitioner has filed his return on

30.10.2020, his claim for ITC shall be processed.

3. Heard the learned counsel for the petitioner,

learned Senior Panel Standing Counsel and the

learned Government Pleader.

4. In the light of the judgment in M.Trade Links

(supra), it will be open to the petitioner to make a

written request before the 1st respondent to process

his claim for ITC and if such a request is received, the

1st respondent shall process his claim for ITC, if he is

otherwise eligible for the same and take a decision,

as expeditiously as possible, at any rate, within a

period of one month from the date of receipt of the

request from the petitioner.

The writ petition is disposed of as above.

Sd/-

MURALI PURUSHOTHAMAN JUDGE SB

APPENDIX

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 08/11/2022 ISSUED BY THE FIRST RESPONDENT ALONG WITH THE PARTICULARS OF THE DEMAND

Exhibit P2 TRUE COPY OF THE REPLY OF THE PETITIONER DATED 23.12.2022

Exhibit P3 TRUE COPY OF THE GSTR-3B PERTAINING TO THE ISSUE, DATED 30/10/2020

Exhibit P4 TRUE COPY OF THE JUDGMENT DATED JUNE 4, 2024 IN WRIT PETITION (CIVIL) NO. 27854 OF 2022 AND OTHER CONNECTED CASES