Shijo Poovathingal Lonappan vs The Assistant State Tax Officer
2024 Latest Caselaw 30931 Ker

Kerala High Court

Shijo Poovathingal Lonappan vs The Assistant State Tax Officer on 23 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                         2024:KER:78822
W.P (C) No.36889/2024          -1-
             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. 36889 OF 2024

PETITIONER/S:

          SHIJO POOVATHINGAL LONAPPAN
          AGED 44 YEARS, S/O.LONAPPAN,
          PROPRITOR, M/S. SILVER POINT PRINTINGS,
          63/39108,81, GOVT. HOMEO HOSPITAL ROAD,
          PULLEPADI BRIDGE, KALOOR, KOCHI, PIN - 682017

           BY ADV SANTHOSH P.ABRAHAM
RESPONDENT/S:

    1     THE ASSISTANT STATE TAX OFFICER,
          KERALA STATE GOODS & SERVICES TAX DEPARTMENT OFFICE OF
          THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE,KALOOR,
          ERNAKULAM NORTH DIVISION, PERUMANOOR P. O, ERNAKULAM,
          PIN - 682015

    2     THE COMMISSIONER OF STATE TAX
          KERALA STATE GOODS & SERVICES TAX DEPARTMENT, TAX
          TOWER,KARAMANA, THIRUVANANTHAPURAM, PIN - 695002

    3     CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
          GST POLICY WING, NORTH BLOCK, NEW DELHI, REPRESENTED BY
          THE PRINCIPAL COMMISSIONER (GST), PIN - 110001

    4     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY OF GOVERNMENT, TAXES
          DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN
          - 695001

          SMT. JASMIN M.M., GOVT PLEADER.
          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:78822
W.P (C) No.36889/2024                -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,

2 and 4 and Standing counsel appearing for the 3 rd 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 also taking into account the provisions of sub-

section (5) of Section 16.

Sd/-

GOPINATH P. JUDGE

AMG 2024:KER:78822

APPENDIX OF WP(C) 36889/2024

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ORDER NO.ZD3208240312003 DATED 27-08-2024 WITH ITS ANNEXURE