Kerala High Court
M/S. Promino Interiors Private Limited vs The Assistant State Tax Officer on 22 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:78601
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 22ND DAY OF OCTOBER 2024 / 30TH ASWINA, 1946
WP(C) NO. 36334 OF 2024
PETITIONER:
M/S. PROMINO INTERIORS PRIVATE LIMITED,
5TH FLOOR, 66/3800,GALAXY SQUARE, RAJAJI ROAD,
M G ROAD ERNAKULAM, REPRESENTED BY ITS DIRECTOR,
P.A. JINAS, PIN - 692 035.
BY ADVS.
K.KRISHNA
ACHYUTH MENON
NIRMAL KRISHNAN
RESPONDENTS:
1 THE ASSISTANT STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, ERNAKULAM CENTRAL AT
THEVARA, SGST DEPARTMENT KERALA, PERUMANOOR,
ERNAKULAM, PIN - 682 015.
2 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS,
GST POLICY WING, NORTH BLOCK, NEW DELHI,
REPRESENTED BY PRINCIPAL COMMISSIONER (GST).,
PIN - 110 001.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE),
NORTH BLOCK, NEW DELHI, PIN - 110 001.
BY ADVS
THUSHARA JAMES (Sr.GP)
V.GIRISHKUMAR, CGC (FOR R2)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:78601
WP(C) 36334/2024 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 year 2019-20, through
Ext.P3 order dated 29.08.2024.
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
though Ext.P3 order.
3. Heard the learned Senior Government Pleader and the
learned Standing Counsel for respondent No.2 also.
4. Having heard the learned counsel appearing for the
petitioner, the learned Senior Government Pleader and the
learned Standing Counsel appearing for respondent No.2 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
2024:KER:78601
stand disposed of, setting aside Ext.P3 to 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.
Writ petition is disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:78601
APPENDIX OF WP(C) 36334/2024
PETITIONER'S EXHIBITS
Exhibit P1 COPY OF SHOW CAUSE NOTICE ISSUED BY THE 1ST
RESPONDENT FOR THE YEAR 2019-20 DTD. 08-04-2024
Exhibit P2 COPY OF REPLY FILED BY THE PETITIONER BEFORE THE
1ST RESPONDENT DTD. 02-05-2024.
Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR
THE YEAR 2019-20 DTD. 29-08-2024.
