Kerala High Court
Priyas Abdulrahim, Proprietor M/S ... vs Deputy Commissioner, Central Cgst & ... on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73440
WP(C) NO. 32370 OF 2024
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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. 32370 OF 2024
PETITIONER/S:
PRIYAS ABDULRAHIM, PROPRIETOR M/S OCEAN AGENCIES,
AGED 39 YEARS
S/O. A. RAHIM, PROPRIETOR,
M/S. OCEAN AGENCIES, 24/833,
VAZHICHERRY WARD, ALAPPUZHA WEST VILLAGE,
ALAPPUZHA, RESIDING AT PALAKULAM VEETIL, ASRAMAM
WARD, AVALOOKUNNU P.O., ALAPPUZHA, PIN - 688006
BY ADVS.
M.P.SHAMEEM AHAMED
DANIYA RASHEED PALLIYALIL
RESPONDENT/S:
DEPUTY COMMISSIONER,
CENTRAL CGST & CENTRAL EXCISE, ALAPPUZHA,
OFFICE OF THE DEPUTY COMMISSIONER CENTRAL GST AND
CENTRAL EXCISE 2ND FLOOR, MATHA ARCADE,
NEAR YMCA BRIDGE, ALAPPUZHA, PIN - 688001
BY GIRISH KUMAR V,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. 32370 OF 2024
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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 years 2019-20, 2019-
20 and 2020-21, through Ext.P2 order dated 25.04.2024.
2. Learned counsel appearing for the petitioner would
submit that, with the notification of Sub-Section (5) of Section 16
of the GST/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 Standing Counsel also.
4. Having heard the learned counsel appearing for the
petitioner and the learned Standing Counsel 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
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WP(C) NO. 32370 OF 2024
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.
Sd/-
GOPINATH P.
JUDGE
SPV
2024:KER:73440
WP(C) NO. 32370 OF 2024
APPENDIX OF WP(C) 32370/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF THE REPLY DATED 11.01.2024
SUBMITTED IN RESPONSE TO SHOW CAUSE NOTICE
(“SCN”) DATED 19.12.2023
Exhibit P2 COPY OF THE ORDER-IN-ORIGINAL NO. 16/2024-
25/GST(DC) DATED 25.04.2024
