Kerala High Court
Rasheed P vs Union Of India on 10 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:75441
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. 17244 OF 2024
PETITIONER:
RASHEED P.,
AGED 54 YEARS,
S/O. ALI AKBAR, PARAPURATH KUTTAYI MANGALAM, KUTTAYI,
TIRUR, MALAPPURAM, PIN - 676562.
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 ASSISTANT STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, DEPARTMENT OF STATE GOODS
AND SERVICES TAXES, TIRUR, MALAPPURAM, PIN - 676101.
WP(C) NO. 17244 OF 2024
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4 DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER
SERVICES DEPARTMENT OF STATE GOODS AND SERVICES
TAXES, B2 BLOCK, CIVIL STATION, MALAPPURAM, PIN -
676505.
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 the financial year 2017-18,
through Ext.P1 order dated 14.09.2023.
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 credit to the petitioner on account
WP(C) NO. 17244 OF 2024
2024:KER:75441
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. 17244 OF 2024
2024:KER:75441
APPENDIX OF WP(C) 17244/2024
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER
UPLOADED IN THE GSTN PORTAL BY THE 3RD
RESPONDENT DATED 14.09.2023
Exhibit P2 A TRUE COPY OF COPY OF THE SUMMARY OF
ORDER IN FORM GST DRC-07 ISSUED BY THE
3RD RESPONDENT DATED 14.09.2023
Exhibit P3 A TRUE COPY OF THE REVENUE RECOVERY
NOTICE ISSUED BY THE 4TH RESPONDENT ALONG
WITH ITS ENGLISH TRANSLATION DATED
06.01.2024
Exhibit P4 A TRUE COPY OF OF THE INTERIM ORDER
PASSED BY THIS HON'BLE COURT IN WP(C)
31219/2022 DATED 7.11.2022
Exhibit P5 A TRUE COPY OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN AND WP(C)
32854/2022 DATED 18.10.2022
Exhibit P6 A TRUE COPY OF THE INTERIM ORDER PASSED
BY THIS HON'BLE COURT IN WP(C) 23490/2023
DATED 20.07.2023
