Mr. Joy Jacob vs The State Tax Officer
2024 Latest Caselaw 25887 Ker

Kerala High Court

Mr. Joy Jacob vs The State Tax Officer on 30 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                               2024:KER:72642

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
             THE HONOURABLE MR. JUSTICE GOPINATH P.
 MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946
                    WP(C) NO. 24343 OF 2023
PETITIONER:
         MR. JOY JACOB,
         PROPRIETOR, MATHA MARINES, 1/599, KALLATH ROAD,
         NETTOOR, ERNAKULAM, PIN - 682 040.

         BY ADVS.
                 K.LATHA
                 MEENAKSHI P.R.



RESPONDENTS:

    1    THE STATE TAX OFFICER,
         SECOND CIRCLE, THRIPUNITHURA, PIN - 682 301.

    2    JOINT COMMISSIONER (APPEALS II),
         STATE GOODS AND SERVICES DEPARTMENT, ERNAKULAM,
         PIN - 682 015.

         BY ADV. JASMINE M.M. (GP)


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 30.09.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                                 2024:KER:72642
 WP(C) 24343/2023                2




                        JUDGMENT

The learned counsel appearing for the petitioner

submits that the writ petition can be disposed of in the

light of the directions issued by this Court in M. Trade

Links v. Union of India; 2024 KLT OnLine 1624. It is

submitted that the claim of the petitioner for input tax

credit, which has been denied on account of the provisions

contained in Section 16(2)(c) of the Central Goods and

Services Tax/State Goods and Services Tax Acts, 2017

(CGST/SGST Acts), may be considered in terms of the

directions issued in paragraph No.101 of the judgment in

M. Trade Links (Supra).

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 limited nature of relief now sought for by the

petitioner, this writ petition will stand disposed of directing

the 1st respondent to consider the claim of the petitioner 2024:KER:72642

also in terms of the directions issued by this Court in

paragraph No.101 of the judgment in M. Trade Links

(Supra). I make it clear that I have not expressed any

opinion on the merits of the matter and it will be open to

the 1st respondent to consider the matter as above.

Writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:72642

APPENDIX OF WP(C) 24343/2023

PETITIONER'S EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018 ISSUED U/S. 73 OF THE GST ACT ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 25.02.2022.

Exhibit P2 THE TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST THE EXHIBIT P1 ASSESSMENT ORDER DATED 18.05.2022.

Exhibit P3 TRUE COPY OF THE APPELLATE ORDER DATED 29-6-2022 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

Exhibit P4 TRUE COPY OF THE STAY ORDER IN W.P ( C ) 40330 OF 2022 DATED 30 TH DAY OF JANUARY 2023.