Kerala High Court
Bhadran Viswambaran Vadakkumpurath vs Superintendent on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:75477
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. 17805 OF 2024
PETITIONER:
BHADRAN VISWAMBARAN VADAKKUMPURATH,
AGED 51 YEARS,
330, VADAKKUMPURATH, VYMEETHI ROAD, EROOR NORTH,
ERNAKULAM DISTRICT, PIN - 682306.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 SUPERINTENDENT,
KAKKANAD RANGE-1, CENTRAL TAX AND CENTRAL EXCISE,
CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KALOOR, KOCHI,
PIN - 682017.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRMAN,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
NEW DELHI, PIN - 110001.
3 COMMISSIONER OF STATE GOODS & SERVICE TAX DEPARTMENT,
TAX TOWER, 9TH FLOOR, KILLIPPALAM, KARAMANA-P.O.,
THIRUVANANTHAPURAM, PIN - 695002.
WP(C) NO. 17805 OF 2024
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4 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001.
5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001
BY ADV. THOMAS MATHEW NELLIMOOTTIL
SRI.SREELAL N WARRIER
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:
WP(C) NO. 17805 OF 2024
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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 the financial year 2018-19,
through Ext.P3 order dated 19.04.2024.
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.P3 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.P3 order, the writ petition will stand disposed of, setting aside
Ext.P3 to the extent that it denied input tax credit to the petitioner
WP(C) NO. 17805 OF 2024
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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. 17805 OF 2024
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APPENDIX OF WP(C) 17805/2024
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE SHOW CAUSE NOTICE IN
FORM GST DRC 01 WITH DIN
20231258TI050000B824 DATED 15..12..2023
ISSUED BY THE 1ST RESPONDENT
Exhibit-P2 TRUE COPY OF THE REPLY DATED 21..2..2024
FILED BY THE PETITIONER BEFORE THE 1ST
RESPONDENT
Exhibit-P 3 TRUE COPY OF THE ORDER IN DRC 07 NO.OC
107/2024 UNDER DIN 20240458TI050000B12
DATED 19..4..2024 ISSUED BY THE 1ST
RESPONDENT
Exhibit-P4 TRUE COPY OF THE ORDER DATED 25..8..2023
IN WPC 28881/2023 OF THIS HON'BLE COURT.
Exhibit -P4(a) TRUE COPY OF THE ORDER DATED 23..4..2024
IN WPC 16250/2024 OF THIS HON'BLE COURT.
