Kerala High Court
A.A. Paul vs The State Tax Officer on 15 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:85383
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 15TH DAY OF NOVEMBER 2024 / 24TH KARTHIKA, 1946
WP(C) NO. 40416 OF 2024
PETITIONER:
A.A. PAUL,
AGED 69 YEARS,
S/O. LATE ANTONY, PROPRITOR,M/S. PAUL SONS, X/733,
DEWASWOM NADA, CHERAI, ERNAKULAM, PIN - 683514.
BY ADVS.
SANTHOSH P.ABRAHAM
M.RAJ MOHAN
RESPONDENTS:
1 THE STATE TAX OFFICER,
KERALA STATE GOODS & SERVICES TAX DEPARTMENT,
TAX PAYER SERVICE - VYPIN, SGST COMPLEX, PERUMANOOR
P.O, THEVARA, ERNAKULAM, PIN - 682015.
2 THE COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX
TOWER, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK,NEW DELHI , REPRESENTED BY
THE PRINCIPAL COMMISSIONER (GST), PIN - 110001.
4 STATE OF KERALA,
REPRESENTED BY THE SECRETARY OF GOVERNMENT, TAXES
DEPARTMENT, GOVT.SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001.
SMT THUSHARA JAMES, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40416 OF 2024
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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.P1
order dated 12.04.2024.
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.P1
order.
3. Heard the learned Government Pleader also.
4. Having heard the learned counsel appearing for the
petitioner and the learned Government Pleader 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.P1 order, the writ
petition will stand disposed of, setting aside Ext.P1 to the extent that it
WP(C) NO. 40416 OF 2024
2024:KER:85383
denied input tax 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
DK
WP(C) NO. 40416 OF 2024
2024:KER:85383
APPENDIX OF WP(C) 40416/2024
PETITIONER EXHIBITS
ExhibitP1. TRUE COPY OF THE ORDER NO.ZD320424012629M
DATED 12-04-2024 WITH ITS ANNEXURE
ExhibitP2. TRUE COPY THE RETURN FOR APRIL/2018-19
DATED 14-02-2020
ExhibitP2a. TRUE COPY THE RETURN FOR MAY/2018-19
DATED 25-10-2021
ExhibitP2b. TRUE COPY THE RETURN FOR JUNE/2018-19
DATED 25-10-2021
ExhibitP2c. TRUE COPY THE RETURN FOR JULY/2018-19
DATED 25-10-2021
ExhibitP2d. TRUE COPY THE RETURN FOR AUGUST/2018-19
DATED 25-10-2021
ExhibitP2e. TRUE COPY THE RETURN FOR SEPTEMBER/2018-
19 DATED 25-10-2021
ExhibitP2f. TRUE COPY THE RETURN FOR OCTOBER/2018-19
DATED 25-10-2021
ExhibitP2g. TRUE COPY THE RETURN FOR NOVEMBER/2018-19
DATED 25-10-2021
ExhibitP2h. TRUE COPY THE RETURN FOR DECEMBER/2018-19
DATED 25-10- 2021
ExhibitP2i. TRUE COPY THE RETURN FOR JANUARY/2018-19
DATED 25-10-2021
ExhibitP2j. TRUE COPY THE RETURN FOR FEBRUARY/2018-19
DATED 25-10-2021
ExhibitP2k. TRUE COPY THE RETURN FOR MARCH/2018-19
DATED 25-10-2021
