Kerala High Court
M/S. Black And White Creations Pvt Ltd vs Union Of India on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:75463
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. 17299 OF 2024
PETITIONER:
M/S. BLACK AND WHITE CREATIONS PVT LTD.,
SECOND FLOOR , 32/2368 B3, P.J. ANTONY ROAD,
PALARIVATTAM P.O., ERNAKULAM REPRESENTED BY ITS
MANAGING DIRECTOR ANWAR A., PIN - 682025.
BY ADVS.
R.JAIKRISHNA
NARAYANI HARIKRISHNAN
GANESAN M.
C.S.ARUN SHANKAR
ANISH P.
RESPONDENTS:
1 UNION OF INDIA,
THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH
BLOCK, NEW DELHI G.P.O., PIN - 110001
2 STATE OF KERALA,
REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE
DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
THIRUVANANTHAPURAM, PIN - 695001.
3 STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, DEPARTMENT OF STATE GOODS
AND SERVICES TAXES BSNL BHAVAN, OPPOSITE HEAD POST
OFFICE, ALAPPUZHA, PIN - 688001.
WP(C) NO. 17299 OF 2024
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4 ASSISTANT COMMISSIONER,
TAX PAYER SERVICES CIRCLE, DEPARTMENT OF STATE
GOODS AND SERVICES TAXES, PALARIVATTOM AT THEVARA,
ERNAKULAM, PIN - 682015.
BY SMT.JASMINE M M, GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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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 May 2018, June 2018 and
March 2019 of assessment year 2018-19 through Ext.P1 order dated
12.04.2024.
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
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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 .
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 17299 OF 2024
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APPENDIX OF WP(C) 17299/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER
UPLOADED IN THE GSTN PORTAL BY THE 3RD
RESPONDENT DATED 12.4.2024
Exhibit P2 A TRUE COPY OF THE SUMMARY OF ORDER IN
FORM GST DRC-07 ISSUED BY THE 3RD
RESPONDENT DATED 12.4.2024
Exhibit P3 A TRUE COPY OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) 31219/2022
DATED 7.11.2022
Exhibit P4 A TRUE COPY OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN AND WP(C)
32854/2022 DATED 18.10.2022
Exhibit P5 A TRUE COPY OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) 23490/2023
DATED 20.07.2023
