M/S. Koyenco Feeds P Ltd vs Union Of India
2024 Latest Caselaw 29123 Ker

Kerala High Court

M/S. Koyenco Feeds P Ltd vs Union Of India on 10 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                    2024:KER:75814

               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. 34832 OF 2024
PETITIONER:
          M/S. KOYENCO FEEDS P LTD.,
          REPRESENTED BY ITS DIRECTOR JASIQUE PONNAM PARAMBATH
          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,
          THIRUVANANTHAPURAM, PIN - 695 001.

    4     THE SUPERINTENDENT,
          CENTRAL TAX AND CENTRAL EXCISE, KOZHIKODE RANGE II,
          CENTRAL REVENUE BUILDING, MANANCHIRA, KOZHIKODE,
          PIN - 673 001.

          BY ADVS.
                     V GIRISHKUMAR (SC),
                     THUSHARA JAMES (SR GP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                     2024:KER:75814
WP(C) 34832/2024                   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 14.08.2024.

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 Senior 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 Senior 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 entitled to input tax credit, which has been 2024:KER:75814

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 2024:KER:75814

APPENDIX OF WP(C) 34832/2024

PETITIONER'S EXHIBITS

Exhibit P1 THE COPY OF THE ORDER IN ORIGINAL NO.

40/24-25/GST/SUPDT DATED 14/08/2024