Zacharia Thomas vs State Tax Officer
2024 Latest Caselaw 30916 Ker

Kerala High Court

Zacharia Thomas vs State Tax Officer on 23 October, 2024

Author: P Gopinath

Bench: P Gopinath

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                 THE HONOURABLE MR. JUSTICE GOPINATH P.

   WEDNESDAY, THE 23RD DAY OF OCTOBER 2024 / 1ST KARTHIKA, 1946

                        WP(C) NO. 29440 OF 2024

PETITIONER/S:

          ZACHARIA THOMAS
          AGED 70 YEARS
          0/1, KUNNATHUKARA, THURUTHICAKDU P.O, KALLOOPPARA,
          PATHANAMTHITTA, PIN - 689597


          BY ADVS.
          K.N.SREEKUMARAN
          P.J.ANILKUMAR (A-1768)
          N.SANTHOSHKUMAR


RESPONDENT/S:

    1     STATE TAX OFFICER
          STATE GOODS & SERVICES TAX DEPARTMENT FOURTH FLOOR,
          REVENUE TOWER, THIRUVALLA, PIN - 689101

    2     STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF
          SECRETARY (TAXES)
          GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -
          695001

    3     CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,REPRESENTED
          BY ITS CHAIRMAN
          MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK,
          NEW DELHI, PIN - 110001

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

          SMT. THUSHARA JAMES, SR. G.P
          SRI.V. GIRISH KUMAR, SC.


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23-10-2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:79843
W.P (C) No.29440/2024                -2-
                               JUDGMENT

The petitioner has approached this court being aggrieved by the fact

that his claim for input tax credit has been denied to him on account of the

provisions contained in Section 16 (4) of the CGST/SGST Acts. It is submitted

that on notification of sub-section (5) of Section 16 (which was inserted by Act

15/2024) the petitioner will get substantial relief in the matter of input tax

credit.

2. Heard the learned Government Pleader appearing for respondents 1

and 2 and Standing counsel appearing for the 3rd respondent.

3. Having heard the learned counsel for the petitioner, the learned

Government Pleader and the learned Standing counsel and having regard to

the submission that the petitioner will get substantial relief on account of

notification of sub-section (5) of Section 16, this writ petition will stand

disposed of setting aside Ext.P1 order (to the extent that it denies input tax

credit on account of the provision in Section 16 (4)) and directing the

competent authority to pass fresh orders after affording an opportunity of

hearing to the petitioner and taking into account the provisions of sub-section

(5) of Section 16.

Sd/-

GOPINATH P. JUDGE AMG 2024:KER:79843

APPENDIX OF WP(C) 29440/2024

PETITIONER EXHIBITS

Exhibit-P1 TRUE COPY OF THE RECTIFICATION ORDER U/S73 UNDER REFERENCE NO. ZD320424027282V DATED 27..04..2024 WITH ANNEXURE TO FORM GST DRC-08 WITH NO.

OIO/TPS/PTA/CTRVL/2024/08 ISSUED BY THE 1ST RESPONDENT.