Nirmal Anandan Nair Narayana Pillai vs The Superintendent
2024 Latest Caselaw 32344 Ker

Kerala High Court

Nirmal Anandan Nair Narayana Pillai vs The Superintendent on 8 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                           2024:KER:83439



                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

    FRIDAY, THE 8TH DAY OF NOVEMBER 2024 / 17TH KARTHIKA, 1946

                        WP(C) NO. 28753 OF 2024

PETITIONER/S:

            NIRMAL ANANDAN NAIR NARAYANA PILLAI,
            AGED 63 YEARS
            NIRMALYAM, KUSUMAGIRI. P. O,
             KAKKANAD, KOCHI, PIN - 682030


            BY ADVS.
            S.ANIL KUMAR (TRIVANDRUM)
            SABU C.J
            RAHUL A.
            G.RISHRAJ
            S.SHAINA



RESPONDENT/S:

    1       THE SUPERINTENDENT,
            CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD RANGE-III,
            GST BHAVAN, KATHRIKADAVU, KALOOR, KOCHI, PIN - 682017

    2       UNION OF INDIA,REPRESENTED BY THE SECRETARY,
            DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
            GOVERNMENT OF INDIA, NORTH BLOCK,
             NEW DELHI, PIN - 110001


            BY ADV ARUN KUMAR.P


     THIS   WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
08.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                         2024:KER:83439
WP(C) NO. 28753 OF 2024             2



                               JUDGMENT

Petitioner has approached this Court, being aggrieved

by the fact that petitioner has been denied the benefit of input

tax credit on account of the provisions contained in Sub Section

(4) of Section 16 of the CGST/SGST Acts, for the financial year

2018-19 through Ext.P5 order dated 18.04.2024.

2. Learned counsel appearing for the petitioner would

submit that, with the notification of Sub-Section (5) of Section

16 of the CGST/SGST Acts, the petitioner would now be entitled

to the benefit of input tax credit which has been denied to the

petitioner through Ext.P5 order.

3. Heard the learned Standing Counsel also.

4. Having heard the learned counsel appearing for the

petitioner and the learned Standing Counsel and having regard

to the assertion of the learned counsel appearing for the

petitioner that on account of notification of Sub-Section (5) of

Section 16 of the CGST/SGST Acts, the petitioner will be

entitled to input tax credit, which has been denied to the

petitioner by Ext.P5 order, the writ petition will stand disposed

of, setting aside Ext.P5 to the extent that it denied input tax 2024:KER:83439

credit to the petitioner on account of the provisions of Sub

Section (4) of Section 16 of the CGST/SGST Acts and directing

the competent authority to pass fresh orders, after taking note

of the provisions contained in Section 16(5) of the CGST/SGST

Acts and after affording an opportunity of hearing to the

petitioner, within a period of three months from the date of

receipt of a certified copy of this judgment .

Sd/-

GOPINATH P. JUDGE ajt 2024:KER:83439

APPENDIX OF WP(C) 28753/2024

PETITIONER EXHIBITS

Exhibit P1 COPY OF NOTIFICATION NO. 52/2020 –

CENTRAL TAX DATED 24-06-2020 ISSUED BY THE 2NDRESPONDENT

Exhibit P2 COPY OF NOTIFICATION NO. 19/2021- CENTRAL TAX DATED 01-06-2021ISSUED BY THE 2ND RESPONDENT

Exhibit P3 COPY OF NOTIFICATION NO. 33/2021- CENTRAL TAX DATED 29-08-2021ISSUED BY THE 2ND RESPONDENT

Exhibit P4 A COPY OF THE RETURN FIELD BY THE PETITIONER FOR THE MONTH OF MARCH, 2019

Exhibit P5 A COPY OF THE ORDER DATED 18-04-2024 ISSUED BY THE 1ST RESPONDENT U/S.73OF THE CGST/SGST ACT TOGETHER WITH SUMMARY OF THE ORDER IN FORM GST DRC-07

Exhibit P6 A COPY OF RELEVANT EXTRACT FROM THE FINANCE (NO.2) BILL, 2024 (BILL NO,55 OF 2024), AS INTRODUCED IN THE LOK SABHA.