Kerala High Court
M/S. Koyenco Expellers (Kerala) P Ltd vs Union Of India on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 10TH DAY OF OCTOBER 2024 / 18TH ASWINA, 1946
WP(C) NO. 34806 OF 2024
PETITIONER/S:
M/S. KOYENCO EXPELLERS (KERALA) P LTD
REPRESENTED BY ITS DIRECTOR JASIQUE PONNAM PARAMBATH
39/53C, KOYENCO HOUSE, KANNUR ROAD, WEST HILL,
KOZHIKODE, PIN - 673 005.
BY ADVS.
K.P.ABDUL AZEES
T.ARCHANA
BABY SAHLA B.
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG,
NEW DELHI, PIN - 110 001.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110 001.
3 STATE OF KERALA,
REPRESENTED BY SECRETARY (TAXES), SECRETARIAT,
THIRUVANANTHAPRAM, PIN - 695 001.
4 THE SUPERINTENDENT,
CENTRAL TAX AND CENTRAL EXCISE,
KOZHIKODE RANGE II, CENTRAL REVENUE BUILDING,
MANANCHIRA, KOZHIKODE, PIN - 673 001.
BY ADVS.
GIRISHKUMAR V (SC) (FOR R2 AND R4)
THUSHARA GAMES (Sr.GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) 34806/2024 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 2019-20,
through Ext.P1 order dated 16.08.2024.
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.P1 order.
3. Heard the learned Government Pleader and the learned
Standing Counsel for respondent Nos.2 and 4 also.
4. Having heard the learned counsel appearing for the
petitioner, the learned Government Pleader and the learned
Standing Counsel appearing for respondent No.2 and 4 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
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entitled to input tax credit, which has been denied to the
petitioner by Ext.P1 order, the writ petition will stand disposed
of, setting aside Ext.P1 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
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APPENDIX OF WP(C) 34806/2024
PETITIONER'S EXHIBITS
Exhibit P1 THE COPY OF THE ORDER IN ORIGINAL NO. 53/24-
25/GST/SUPDT DATED 16/08/2024
