Glass Mart vs Superintendent Of Central Tax
2024 Latest Caselaw 30197 Ker

Kerala High Court

Glass Mart vs Superintendent Of Central Tax on 24 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:79291

               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. 17309 OF 2024

PETITIONER:

          GLASS MART,
          SULABHA PUTHENCHALAI, KILLIPALAM, THIRUVANANTHAPURAM,
          REPRESENTED BY ITS PROPRIETOR SMT. MIRIAM ABRAHAM
          HANNAH, PIN - 695036.


          BY ADVS.
          K.S.HARIHARAN NAIR
          G.REMADEVI
          RAJATH R NATH
          HARIMA HARIHARAN
          DHEERAJ SASIDHARAN
          SREE HARIDEV

RESPONDENTS:

    1     SUPERINTENDENT OF CENTRAL TAX,
          OFFICE OF THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL
          EXCISE, CHALAI RANGE, P.B NO.13, GST BHAVAN, PRESS CLUB
          ROAD, THIRUVANANTHAPURAM, PIN - 695001.

    2     UNION OF INDIA,
          REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE,
          MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,
          PIN - 110001.

           SRI.P.R.SREEJITH, SC
     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD           ON
24.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 17309 OF 2024

                                   2

                                                         2024:KER:79291

                             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 31.08.2023 and Ext.P1(a) order dated 11.09.2023.

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 Exts.P1

and P1(a) orders.

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 Exts.P1 and P1(a) orders, the

writ petition will stand disposed of, setting aside Exts.P1 and P1(a)

orders to the extent of denial of input tax credit to the petitioner on WP(C) NO. 17309 OF 2024

2024:KER:79291

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. 17309 OF 2024

2024:KER:79291

APPENDIX OF WP(C) 17309/2024

PETITIONER EXHIBITS

Exhibit P1 COPY OF THE ORDER DATED 31-08-2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P1 (a) COPY OF THE CORRIGENDUM TO EXT. P1 DATED 11-09-2023 ISSUED BY THE 1ST RESPONDENT

Exhibit P2 COPY OF THE SUMMARY OF THE ORDER IN FORM GST DRC-07 DATED 27-09-2023

Exhibit P3 COPY OF THE RECTIFICATION PETITION DATED 03-05-2024 SUBMITTED BY THE PETITIONER AGAINST EXT. P1 BEFORE THE 1ST RESPONDENT

Exhibit P4 COPY OF THE INTERIM ORDER DATED 14-03- 2024 PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP( C) NO. 10173 OF 2024