Kerala High Court
M/S. Sona Traders vs Union Of India on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73385
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. 16250 OF 2024
PETITIONER:
M/S. SONA TRADERS,
11/282, KALPETTA, WAYANAD, PIN - 673 121,
REPRESENTED BY ITS MANAGING PARTNER SALEEM ARAKKAL.
BY ADVS.
P.N.DAMODARAN NAMBOODIRI
HRITHWIK D. NAMBOOTHIRI
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695 001.
3 COMMISSIONER,
CENTRAL GOODS AND SERVICES TAX AND C.E. DEPARTMENT,
CENTRAL TAX AND CENTRAL EXCISE, C R BUILDING,
MANANCHIRA, KOZHIKODE, PIN - 673 001.
4 ASST. COMMISSIONER,
CENTRAL GST DEPARTMENT, CENTRAL TAX AND CENTRAL
EXCISE, KOZHIKODE RURAL DIVISION, C R BUILDING,
MANACHIRA, KOZHIKODE, PIN - 673 001.
BY ADVS
ARUN AJAY SHANKAR (GP)
P.B.AJOY (SC) (FOR R3 AND R4)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73385
WP(C) 16250/2024 2
JUDGMENT
The petitioner was denied input tax credit for the year
2018 - 2019 on account of the provisions contained in
sub-section (4) of Section 16 of the Central Goods and Services
Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST
Acts).
2. The learned counsel appearing for the petitioner would
submit 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 it.
3. Taking into consideration the provisions of
sub-section (5) of Section 16 of the CGST/SGST Acts and
considering the submissions of the learned counsel for the
petitioner, the learned Government Pleader and the learned
Standing Counsel appearing for respondent Nos.3 and 4, this
writ petition will stand disposed of directing the 4 th respondent
to reconsider the claim of the petitioner for input tax credit
taking into account the provisions of sub-section (5) of
Section 16 of the CGST/SGST Acts. To enable the
2024:KER:73385
reconsideration of the matter by the 4th respondent, Ext.P3
order will stand set aside to the extent that it denied input tax
credit to the petitioner on account of the provisions contained
in sub-section (4) of Section 16 of the CGST/SGST Acts.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:73385
APPENDIX OF WP(C) 16250/2024
PETITIONER'S EXHIBITS
Exhibit - P1 TRUE COPY OF THE SHOW CAUSE NOTICE HAVING
NO.12/2023-24/ AC/GST/ RURAL DATED
13.12.2023 WAS ISSUED U/S. 73(1) OF THE
ACT, 2017 BY THE 4TH RESPONDENT .
Exhibit - P2 TRUE COPY OF THE REPLY DATED 19.12.2023
FILED BY THE PETITIONER.
Exhibit - P3 TRUE COPY OF THE ORDER NO.01/2024-25-GST/
AC/RURAL DATED 03.04.2024 FOR THE PERIOD
OF 11/2018 TO 03/2019 TO THE PETITIONER.
Exhibit - P4 TRUE COPY OF THE INTERIM ORDER DATED
15.03.2024 IN W.P(C).NO. 10577/2024 .
Exhibit - P5 TRUE COPY OF THE CHALLAN ALONG WITH FORM
GST DRC-03 DATED 18.04.2024 .
