Anooj Shyamalamma Unnithan vs Union Of India
2024 Latest Caselaw 29175 Ker

Kerala High Court

Anooj Shyamalamma Unnithan vs Union Of India on 10 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:75342
W.P (C) No.23497/2024          -1-
             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. 23497 OF 2024

PETITIONER/S:

          ANOOJ SHYAMALAMMA UNNITHAN,
          AGED 34 YEARS
          PROPRIETOR, M/S A.S. AGENCIES, PATTAZHY P.O., KOLLAM
          DISTRICT, PIN - 691522


          BY ADVS.
          BOBBY JOHN
          S.AJAYGHOSH KUMAR


RESPONDENT/S:

    1     UNION OF INDIA,
          REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE
          DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW
          DELHI, PIN - 110001

    2     THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, PUNAL,
          SGST DEPARTMENT, MINI CIVIL STATION, PUNALUR, PIN -
          691306

    3     THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE,
          THIRUVANANTHAPURAM,
          P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,
          THIRUVANANTHAPURAM, PIN - 695001

    4     THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM,
          REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST
          POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO
          VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW
          DELHI, PIN - 110066

    5     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
          DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN -
                                                     2024:KER:75342
W.P (C) No.23497/2024           -2-
           695001

    6     THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX
          DEPARTMENT,
          9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
          THIRUVANANTHAPURAM, PIN - 695002


          BY ADV P.R.SREEJITH


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:75342
W.P (C) No.23497/2024                  -3-
                                JUDGMENT

The petitioner has approached this court being aggrieved by the fact

that his claim for input tax credit has been denied to him on account of the

provisions contained in Section 16 (4) of the CGST/SGST Acts. It is submitted

that on notification of sub-section (5) of Section 16 the petitioner will get

substantial relief in the matter of input tax credit

2. Heard the learned Government appearing for respondents 2, 5 and 6

and Standing counsel appearing for respondents 1, 3 and 4.

3. Having heard the learned counsel for the petitioner, the learned

Government Pleader and the learned Standing counsel and having regard to

the submission that the petitioner will get substantial relief on account of

notification of sub-section (5) of Section 16, this writ petition will stand

disposed of setting aside Ext.P2 order and directing the competent authority

to pass fresh orders also taking into account the provisions of sub-section (5)

of Section 16.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:75342

APPENDIX OF WP(C) 23497/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 27.12.2023, ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, FOR THE YEAR 2018-19,

Exhibit P2 TRUE COPY OF THE ORDER DATED 19.02.2024, ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER, FOR THE YEAR 2018-19

Exhibit P3 TRUE COPY OF THE NOTIFICATION 9/2023 –

CENTRAL TAX, DATED 31.03.2023 ISSUED BY THE CENTRAL GOVERNMENT

Exhibit P4 TRUE COPY OF THE INTERIM ORDER DATED 18.01.2024, PASSED BY THE PUNJAB & HARYANA HIGH COURT IN CWP 1138 & 1140 OF 2024