Poovan Malayil Abdulsathar vs State Of Kerala
2024 Latest Caselaw 30957 Ker

Kerala High Court

Poovan Malayil Abdulsathar vs State Of Kerala on 23 October, 2024

Author: P Gopinath

Bench: P Gopinath

                                                          2024:KER:78816
W.P (C) No.27738/2024          -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. 27738 OF 2024

PETITIONER/S:

          POOVAN MALAYIL ABDULSATHAR,
          AGED 59 YEARS
          S/O.UMMER, KP 1/582D, KATTIPPARA, KOZHIKODE, PIN -
          673573

          BY ADVS.
          R.JAIKRISHNA
          NARAYANI HARIKRISHNAN
          C.S.ARUN SHANKAR
          ANISH P.


RESPONDENT/S:

    1     STATE OF KERALA,
          REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE
          DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O.,
          THIRUVANANTHAPURAM, PIN - 695001

    2     STATE TAX OFFICER,
          TAXPAYER SERVICES CIRCLE MANNARKKAD, STATE GOODS AND
          SERVICES TAX DEPARTMENT, MINI CIVIL STATION,
          KODATHIPPADI, MANNARKKAD, PALAKKAD, PIN - 678582

    3     DEPUTY COMMISSIONER (ARREAR RECOVERY),
          TAX-PAYER SERVICES, STATE GOODS AND SERVICES TAX
          DEPARTMENT, SECOND FLOOR, SGST COMPLEX, PALAKKAD, PIN -
          678001


OTHER PRESENT:

          SMT. THUSHARA JAMES (SR GP)
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
                                                                2024:KER:78816
W.P (C) No.27738/2024                -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 also.

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

Government Pleader 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:78816

APPENDIX OF WP(C) 27738/2024

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE ASSESSMENT ORDER UPLOADED IN THE GSTN PORTAL BY THE 2ND RESPONDENT DATED 22.4.2024

Exhibit P2 TRUE COPY OF THE SUMMARY OF ORDER IN FORM GST DRC-07 ISSUED BY THE 2ND RESPONDENT DATED 22.4.2024

Exhibit P3 A TRUE COPY OF THE RELEVANT EXTRACT OF THE FINANCE BILL 2024 DATED 23.7.2024

Exhibit P4 A TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HON'BLE COURT IN WP(C) 24525/2024 DATED 9.7.2024