Kerala High Court
Sangeetha Engineering Works Pvt. Ltd vs The State Tax Officer on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73478
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. 26830 OF 2024
PETITIONER:
SANGEETHA ENGINEERING WORKS PVT. LTD.,
B-14/107A, KUREEKAD P.O., (NEAR AGASTYASRAM),
CHOTTANIKKARA, ERNAKULAM-682 305,
REPRESENTED BY ITS DIRECTOR ANUPAMA KRISHNA.
BY ADVS.
ADITYA UNNIKRISHNAN
PRIYADARSINI S.
BINISHA BABY
SARITHA K.S.
RESPONDENTS:
1 THE STATE TAX OFFICER,
TAX PAYER SERVICE CIRCLE,
KERALA STATE GOODS & SERVICES TAX DEPARTMENT,
MINI CIVIL STATION, NEAR OLD BUS STAND, TRIPUNITHURA,
ERNAKULAM, PIN - 682 301.
2 THE COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICES TAX DEPARTMENT,
TAX TOWER, KARAMANA, THIRUVANANTHAPURAM,
PIN - 695 002.
3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
REPRESENTED BY THE PRINCIPAL COMMISSIONER (GST),
PIN - 110 001.
4 STATE OF KERALA,
REPRESENTED BY THE SECRETARY OF GOVERNMENT,
TAXES DEPARTMENT, GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADVS
VIVEK A.V. (SC)(FOR R3)
ARUN AJAY SHANKAR (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73478
WP(C) 26830/2024 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 year 2018-19,
through Ext.P4 order dated 26.04.2024.
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 though Ext.P4 order.
3. Heard the learned Government Pleader and the learned
Standing Counsel for respondent No.3 also.
4. Having heard the learned counsel appearing for the
petitioner, the learned Government Pleader and the learned
Standing Counsel for respondent No.3 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.P4
2024:KER:73478
order, the writ petition will stand disposed of, setting aside
Ext.P4 to the extent that it 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.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:73478
APPENDIX OF WP(C) 26830/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF NOTICE DATED 26.12.2023 ISSUED
IN FORM GSTDRC01.
Exhibit P2 TRUE COPY OF REPLY DATED 3.4.2024 WHICH WAS
ELECTRONICALLY UPLOADED ON 12.4.2024.
Exhibit P3 TRUE COPY OF PROOF OF HAVING UPLOADED
EXHIBIT P2 DATED 12.4.2024 IN GSTDRC 06.
Exhibit P4 TRUE COPY OF ORDER NO.32AAUCS6322G1Z8/DRC
07/2018-19 DATED 26.04.2024 IN GST DRC-07
BEARING SERIAL NO.OIO/TPS/EKM/
CTPTR/2024/125-STO ALONG WITH ORDER UNDER
SEC.73.
