Kerala High Court
Prasad . A vs State Tax Officer on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
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. 34496 OF 2024
PETITIONER/S:
PRASAD A, AGED 57 YEARS
497- KOCHUMAMMOOTTIL, CHUMATHRA
THIRUVALLA,PATHANAMTHITTA, PIN - 689103
BY ADVS.
R.SREEJITH
PADMANATHAN K.V.
RESPONDENT/S:
1 STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE STATE GOODS & SERVICE TAX
DEPARTMENT, 4TH FLOOR, REVENUE TOWER
THIRUVALLA, PIN - 689101
2 THE STATE TAX OFFICER (WC),
STATE GOODS & SERVICE TAX DEPARTMENT,
FINANCE COMPLEX, 3RD FLOOR,MINI CIVIL STATION,
PATAHANMTHITTA- 689 645, PIN - 689645
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI ,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST),
PIN - 110001
4 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
TAXES DEPT:, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
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WP(C) NO. 34496 OF 2024 2
5 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI 110 001
SMT. JASMIN M.M, GP
SRI. V. GIRISHKUMAR, SC
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. 34496 OF 2024 3
JUDGMENT
The petitioner is an assessee under the CGST/SGST
Acts. He suffered Ext.P3 order of assessment for the year
2019-20. Petitioner has approached this Court, being aggrieved
by the fact that the input tax credit has been denied to the
petitioner on account of the provisions contained in Section
16(4) of the CGST/SGST Acts.
2. A challenge raised to the constitutional validity of
Section 16(4) of the CGST/SGST Acts, has been decided
against the tax payers by the judgment of this Court in M.
Trade Links V. Union of India (2024 KLT Online 1624) .
However, this Court granted further time for filing Form GSTR
3B to the individual tax payers. The petition states that if this
benefit is extended to the petitioner, he will get the benefit of
input tax credit.
3. Heard both sides.
4. Having heard the learned counsel appearing for the
petitioner and the learned Government Pleader, I am of the
view that, in the above facts and circumstances and taking into
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consideration the directions issued by this Court in M. Trade
Links (supra), this writ petition can be disposed of, setting
aside Ext. P3 assessment order to the extent that it denied
input tax credit on account of the provisions contained in
Section 16(4) of the CGST/SGST Acts and directing that the
claim of the petitioner be considered in terms of the directions
issued by this Court in M. Trade Links (supra) and also
taking note of the provision of Section 16(5) of the CGST/SGST
Acts.
In the light of the above, Exts.P3 is set aside to the
extent that it denies input tax credit on account of the
provisions contained in Section 16(4) of the CGST/SGST Act
and it is directed that benefit of the directions contained in the
judgment in M.Trade Links (supra) shall also be extended to
the petitioner. The competent among the respondents shall
consider the directions contained in the judgment of this Court
in M.Trade Links (supra) as also the provision of Section
16(5) of the CGST/SGST Acts and pass orders considering the
factual situation in this case, after affording an opportunity of
hearing to the petitioner, within three months from the date of
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receipt of a certified copy of this judgment. The coercive
proceedings (to the extent of input tax, which was denied to the
petitioner on account of the provisions contained in Section
16(4) of the CGST/SGST Acts) shall stand suspended till a
decision is taken by the respondent, as directed above.
The writ petition is ordered accordingly
Sd/-
GOPINATH P.
JUDGE
ajt
2024:KER:73249
APPENDIX OF WP(C) 34496/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THIS SHOW CAUSE NOTICE DATED
28.10.2022.
Exhibit P2 TRUE COPY OF THE REPLY DATED. 29.12.2022
SUBMITTED BY THE PETITIONER BEFORE THE 2ND
RESPONDENT,
Exhibit P3 TRUE COPY OF THE ORDER U/S. 73 DTD.
27.08.2024.
Exhibit P4 TRUE COPY OF THE RETURNS FOR THE MONTH OF
JANUARY 2020,
Exhibit P5 TRUE COPY OF THE RETURNS FOR THE MONTH OF
FEBRUARY 2020
Exhibit P6 TRUE COPY OF THE RETURNS FOR THE MONTH OF
MARCH 2020
