Kerala High Court
Pallickamalil Cinema Company Pvt. Ltd vs Union Of India on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73248
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 32855 OF 2024
PETITIONER/S:
PALLICKAMALIL CINEMA COMPANY PVT. LTD.,
3RD FLOOR, 14/392, Y2/3, NUCLEUS MALL,
MADURAI 49 NH, KUNDANNOOR JUNCTION, ERNAKULAM,
KERALA 682 304
REPRESENTED BY ITS DIRECTOR AND AUTHORIZED SIGNATORY
ROSHEN ABY NICHOLSON, PIN - 682304
BY ADV JOB ABRAHAM
RESPONDENT/S:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110001
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI
REPRESENTED BY PRINCIPAL COMMISSIONER (GST),PIN -110001
3 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT(TAXES) ,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
4 ASSISTANT COMMISSIONER (ADDL. CHARGE),
STATE GOODS & SERVICES DEPARTMENT TAXPAYERS SERVICES
CIRCLE VYTILLA, AT MINI CIVIL STATION, THRIPUNITHURA,
ERNAKULAM, PIN - 682301
SMT. JASMINE M.M, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 32855 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
2019-20, through Ext.P2 order dated 06.08.2024.
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 though Ext.P2 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.P2 order, the writ petition will stand disposed
of, setting aside Ext.P2 to the extent that it denied input tax
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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:73248
APPENDIX OF WP(C) 32855/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE BEARING NO.
SCN/TPS/EKM/CVYT/2024/176/STO 19-20 DATED
23.02.2024
Exhibit P2 TRUE COPY OF ASSESSMENT ORDER BEARING NO.
32AAECP6337L1Z9/2019-20/DRC 07 DATED
06.08.2024
Exhibit P3 TRUE COPY OF THE PRESS RELEASE ISSUED BY
MINISTRY OF FINANCE DATED 22.06.2024
