Kerala High Court
Smart Global Concepts (Represeneted By ... vs Superintendent on 15 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:85386
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. 24103 OF 2024
PETITIONER:
SMART GLOBAL CONCEPTS (REPRESENETED BY ITS MANAGING
PARTNER SRI. JAFFER.K.V),
AGED 47 YEARS,
9/327/B, KUZHIVELIPADY, EDATHALA(P.O), ALUVA EAST,
ERNAKULAM DISTRICT, PIN - 683564.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 SUPERINTENDENT,
KIZHAKKAMBALAM RANGE, CENTRAL TAX AND CENTRAL EXCISE,
1ST FLOOR, JOSEPH'S ARCADE, NEAR BUS STAND,
KIZHAKKAMBALAM, ERNAKULAM, PIN - 683562.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001.
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA P.O.,
THIRUVANANTHAPURAM, PIN - 695002.
WP(C) NO. 24103 OF 2024
2
2024:KER:85386
4 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001.
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001.
6 GST COUNCIL, REPRESENTED BY ITS SECRETARY,
5TH FLOOR, TOWER-II, JEEVAN BHARATHI BUILDING,
JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI,
PIN - 110001.
BY SMT.JASMINE M M, GP
ADV.SREELAL WARRIER,SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
15.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24103 OF 2024
3
2024:KER:85386
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 SeAction 16 of
the CGST/SGST Acts, for the financial year 2018-19, through Ext.P3
order dated 16.04.2024.
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.P3
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.P3 order, the writ
petition will stand disposed of, setting aside Ext.P3 to the extent that it
denied input tax credit to the petitioner on account of the provisions of
WP(C) NO. 24103 OF 2024
2024:KER:85386
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. 24103 OF 2024
2024:KER:85386
APPENDIX OF WP(C) 24103/2024
PETITIONER EXHIBITS
Exhibit-P 1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
08..12..2023 WITH DIN:20231258TI0600333D34
ISSUED BY THE 1ST RESPONDENT .
Exhibit-P 2 TRUE COPY OF THE REPLY DATED 06.01.2024
AGAINST EXT-P1 FILED BEFORE THE 1ST
RESPONDENT
Exhibit-P 3 TRUE COPY OF THE ORDER IN ORIGINAL BEARING
NO.30/2024-25/CENTRAL TAX (KIZKBLM) WITH
DIN 20240458TI0600510285 DATED
16..04..2024 ISSUED BY THE 1ST
RESPONDENT .
Exhibit-P 4 TRUE COPY OF THE PRESS RELEASE CONTAINING
THE RECOMMENDATIONS OF THE 53RD GST
COUNCIL MEETING .
Exhibit -P5 TRUE COPY OF THE ORDER DATED 28..06..2024
IN WPC 23213/2024 PASSED BY THIS HONORABLE
COURT.
