Kerala High Court
Suprabha Manoranjan vs The Assistant Commissioner on 30 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:80848
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 30TH DAY OF OCTOBER 2024 / 8TH KARTHIKA, 1946
WP(C) NO. 1744 OF 2023
PETITIONER:
SUPRABHA MANORANJAN,
AGED 58 YEARS,
PROPRIETRIX, M/S. MENON AGENCIES, A1, SHAH COMPLEX,
WEST PALACE ROAD, THRISSUR - 680 520.
BY ADVS.
MEERA V.MENON
R.SREEJITH
K.KRISHNA
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX & CENTRAL EXCISE, CGST DEPARTMENT, THRISSUR
DIVISION, THRISSUR - 680 001.
2 THE CHIEF COMMISSIONER OF CENTRAL TAX,
CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, ERNAKULAM,
KOCHI - 682 018.
3 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI - 110 001.
4 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001.
WP(C) NO. 1744 OF 2023
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5 GOODS AND SERVICES TAX NETWORK,
WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL
AIRPORT, NEW DELHI - 110 037, REPRESENTED BY ITS
CHAIRMAN.
BY ADV P.R.SREEJITH
SMT.THUSHARA JAMES, SR.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
30.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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JUDGMENT
The petitioner has approached this Court being aggrieved by
the fact that the petitioner's request for revision of GSTR - 1 returns
for the months of January and March of 2018 has been rejected by
Ext.P8 order.
2. The learned counsel appearing for the petitioner
submits that by an inadvertent mistake, the petitioner marked the
value of outward supply as 'zero' in the monthly returns filed for the
months of January and March of 2018. It is submitted that the
petitioner had already paid the tax on the actual turn over and this is
also not disputed. It is submitted that if the petitioner is not permitted
to revise the returns, the customers of the petitioner may not be able
to avail the Input Tax Credit.
3. The learned Standing Counsel appearing for
respondents 1 to 3 and 5 would submit that since the petitioner has
discharged the actual Output Tax liability though the amount of
output was shown as 'zero' in the returns filed for the months of
January and March of 2018, there need not be any order permitting
the petitioner to revise the returns for the months of January and
March of 2018 as going by the provisions of Circular No.183/15/2022-
GST dated 27.12.2022 the petitioner's customers can take benefit of
WP(C) NO. 1744 OF 2023
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Input Tax Credit after obtaining a certificate from the petitioner. It is
submitted that if Input Tax Credit has not been availed so far, the
question of now availing the Input Tax Credit does not arise as the
claim would be time barred.
Having heard the learned counsel appearing for the
petitioner and the learned Standing Counsel appearing for
respondents 1 to 3 and 5 and in view of the submissions made by the
learned Standing Counsel appearing for respondents 1 to 3 and 5, I am
of the view that nothing further survives for consideration in this writ
petition. The statements of the learned Standing Counsel are recorded
and this writ petition is closed.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 1744 OF 2023
2024:KER:80848
APPENDIX OF WP(C) 1744/2023
PETITIONER EXHIBITS
Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE
PETITIONER DTD. 13-07-2020
Exhibit P2 COPY OF FORM GSTR-1 FOR THE MONTH OF
JANUARY 2018 DTD. NIL
Exhibit P3 COPY OF FORM GSTR-1 FOR THE MONTH OF
MARCH 2018 DTD. NIL
Exhibit P4 COPY OF FORM GSTR-3B FOR THE MONTH OF
JANUARY 2018 DTD. NIL
Exhibit P5 COPY OF FORM GSTR-3B FOR THE MONTH OF
MARCH 2018 DTD. NIL
Exhibit P6 COPY OF LETTER SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
DTD. 13-01-2022
Exhibit P7 COPY OF JUDGMENT IN WP (C) NO. 4885/2022
OF THIS HON'BLE COURT DTD. 15-02-2022
Exhibit P8 COPY OF ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 08-04-2022
