Jose Brothers Wedding Centre vs The Assistant Commissioner
2024 Latest Caselaw 29178 Ker

Kerala High Court

Jose Brothers Wedding Centre vs The Assistant Commissioner on 10 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                           2024:KER:75399



                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. 23270 OF 2024

PETITIONER/S:

            JOSE BROTHERS WEDDING CENTRE,
            4 US PLAZA, THIRUVAMBADY, CALICUT
            REP BY MANAGING PARTNER, BIJU GEORGE, PIN - 673603


            BY ADVS.
            P.RAGHUNATHAN
            PREMJIT NAGENDRAN
            M.SHYLAJA
            RISHAL.K


RESPONDENT/S:

    1       THE ASSISTANT COMMISSIONER,
            CENTRAL TAX AND CENTRAL EXCISE,
             KOZHIKODE RURAL DIVISION, CALICUT, PIN - 673001

    2       GOODS AND SERVICES TAX NETWORK (GSTN),
            EAST WING, 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI
            REP BY CHAIRMAN, PIN - 110037

    3       UNION OF INDIA,
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA,
            NEW DELHI REP BY SECRETARY, PIN - 110001


            BY ADV R.HARISHANKAR
            SRI. P.R. SREEJITH, GSTN


     THIS   WRIT   PETITION   (CIVIL)   HAVING   BEEN   FINALLY   HEARD   ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                         2024:KER:75399
WP(C) NO. 23270 OF 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 financial year

2018-19, through Ext.P1 order dated 11.04.2024.

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 through Ext.P1 order.

3. Heard the learned Government Pleader also.

4. Having heard the learned counsel appearing for the

petitioner and the learned Government Pleader 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.P1 order, the writ petition will stand disposed

of, setting aside Ext.P1 to the extent that it denied input tax 2024:KER:75399

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 ajt 2024:KER:75399

APPENDIX OF WP(C) 23270/2024

PETITIONER EXHIBITS

Exhibit -P1 TRUE COPY OF ORDER U/S 73[9] OF THE GST ACT DTD 11.04.2024 FOR 2018.19

Exhibit- P2 TRUE COPY OF A SAMPLE GSTR 3B

Exhibit- P3 TRUE COPY OF INTERIM ORDER IN WP(C) NO.

21227/2024 DTD 18.06.2024