Kerala High Court
Roy Varghese vs State Tax Officer on 24 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:79295
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 24TH DAY OF OCTOBER 2024 / 2ND KARTHIKA, 1946
WP(C) NO. 23213 OF 2024
PETITIONER:
ROY VARGHESE,
AGED 49 YEARS,
ROY VARGHESE 10/774, PUTHENVELIYIL, THUIRUNALLOOR P.O.,
CHERTHALA, ALAPPUZHA, PIN - 688557.
BY ADVS.
K.N.SREEKUMARAN
P.J.ANILKUMAR (A-1768)
N.SANTHOSHKUMAR
RESPONDENTS:
1 STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, STATE GOODS & SERVICE TAX
DEPARTMENT, CHERTHALA, PIN - 685 524.
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.
4 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF
SECRETARY (TAXES),
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001.
WP(C) NO. 23213 OF 2024
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5 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI,
PIN - 110001.
BY SMT.JASMIN M M, GP
SRI.SREELAL N WARRIER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 24.10.2024, 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 2018-19,
through Ext.P3 order dated 01.03.2024.
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
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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. 23213 OF 2024
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APPENDIX OF WP(C) 23213/2024
PETITIONER EXHIBITS
Exhibit -P1 TRUE COPY OF THE SHOW CAUSE NOTICE
DATED 20..06..2022 ISSUED TO PETITIONER
BY THE STATE TAX OFFICER (W.C),
ALAPPUZHA
Exhibit-P 2 TRUE COPY OF THE REPLY DATED
20..07..2022 FILED BY PETITIONER BEFORE
THE STATE TAX OFFICER (W.C), ALAPPUZHA
Exhibit-P 3 TRUE COPY OF THE ORDER BEARING
NO.19/2024-25/GST WITH DIN
ZD320324000035B DATED 01..03..2024
ALONG WITH ANNEXURE ISSUED BY THE 1ST
RESPONDENT
Exhibit -P4 TRUE EXTRACT OF THE PRESS RELEASE
CONTAINING THE RECOMMENDATIONS OF THE
53RD GST COUNCIL
