Choondal Lonappan Jose vs The Assistant Commissioner Of Central ...
2024 Latest Caselaw 31132 Ker

Kerala High Court

Choondal Lonappan Jose vs The Assistant Commissioner Of Central ... on 1 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                            2024:KER:81331
WP(C) NO. 29970 OF 2024
                             1

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                          PRESENT
         THE HONOURABLE MR. JUSTICE GOPINATH P.
 FRIDAY, THE 1ST DAY OF NOVEMBER 2024 / 10TH KARTHIKA,
                           1946
                  WP(C) NO. 29970 OF 2024

PETITIONER:


          CHOONDAL LONAPPAN JOSE,
          AGED 54 YEARS
          S/O. C.C. LONAPPAN, PROPRITOR, M/S. C PACK, TC
          22/527, MTM NAGAR, KACHERY, ANCHERRY P.O.,
          THRISSUR, PIN - 680006

          BY ADV SANTHOSH P.ABRAHAM

RESPONDENTS:


    1     THE ASSISTANT COMMISSIONER OF CENTRAL TAX,
          CENTRAL GST AND CENTRAL EXCISE THRISSUR
          DIVISION, S.T. NAGAR, THRISSUR, PIN - 680001

    2     CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
          GST POLICY WING, NORTH BLOCK, NEW DELHI,
          REPRESENTED BY THE PRINCIPAL COMMISSIONER
          (GST), PIN - 110001

    3     THE COMMISSIONER OF STATE TAX,
          KERALA STATE GOODS & SERVICES TAX DEPARTMENT,
          TAX TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN -
          695002

    4     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY OF GOVERNMENT,
          TAXES DEPARTMENT, GOVT.SECRETARIAT,
          THIRUVANANTHAPURAM, PIN - 695001
                                      2024:KER:81331
WP(C) NO. 29970 OF 2024
                            2

          BY ADV SANJANA R.NAIR

     THIS WRIT PETITION (CIVIL) HAVING COME UP   FOR
ADMISSION ON 01.11.2024, THE COURT ON THE SAME   DAY
DELIVERED THE FOLLOWING:
                                                 2024:KER:81331
WP(C) NO. 29970 OF 2024
                                  3

                            JUDGMENT

The petitioner has approached this Court being

aggrieved by the fact that his claim for Input Tax credit

has been denied to him on account of the provisions

contained in section 16(4) of the CGST/SGST Acts.

2. The learned counsel appearing for the

petitioner submits that going by the newly introduced

provision namely sub-section (5) of section 16, the

petitioner is now in a position to obtain the Input Tax

credit which has been denied to him on account of the

provisions contained in section 16(4) of the CGST/SGST

Acts.

3. Having heard the learned counsel for

the petitioner and the learned Standing Counsel

appearing for the respondents and having regard to the

fact that the provisions of sub-section (5) of section 16

have now been notified, I am of the view that Ext.P1

order is liable to be set aside to the extent it denied 2024:KER:81331 WP(C) NO. 29970 OF 2024

Input Tax credit to the petitioner on account of the

provisions contained in sub-section (4) of section 16.

Accordingly, this writ petition is allowed by

setting aside Ext.P1 to the extent it denied Input Tax

credit to the petitioner in account of the provisions

contained in sub-section (4) of section 16 and directing

the competent authority to pass fresh orders, after

taking notice of the provisions contained in sub-section

(5) of section 16.

GOPINATH P. JUDGE GBG 2024:KER:81331 WP(C) NO. 29970 OF 2024

APPENDIX OF WP(C) 29970/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER NO.217/2024[DIN-20240458TI0300444D29] DATED 01-04-2024 ISSUED BY THE 1ST RESPONDENT