Kerala High Court
M/S. Unilog Transporting Company Pvt. ... vs Assistant Commissioner on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73362
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 17259 OF 2024
PETITIONER:
M/S. UNILOG TRANSPORTING COMPANY PVT. LTD.,
3RD FLOOR, DOOR NO. 255, DD VYAPAR BHAVAN,
K.P. VALLON ROAD, KADAVANTHRA, PIN - 682 020,
ERNAKULAM REPRESENTED BY ITS DIRECTOR,
SRI. MUHAMMED SABAH, AGED 38 YEARS.
BY ADV TOMSON T.EMMANUEL
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
TAX PAYER SERVICES CIRCLE,
KADAVATHRA AT THRIPUNITHURA, MINI CIVIL STATION,
THRIPUNITHURA, PIN - 682 301.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY,
PIN - 110 023.
BY ADVS
JASMINE M. M (GP)
P.T.DINESH (Sr.SC)(FOR R2)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.10.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:73362
WP(C) 17259/2024 2
JUDGMENT
The petitioner was denied input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts).
2. The learned counsel appearing for the petitioner submits that if the directions issued by this Court in the judgment in M.Trade Links v. Union of India [2024 KLT OnLine 1624] are extended to the petitioner, the petitioner will be entitled to the benefit of input tax credit.
3. Taking into consideration the above submission of the learned counsel for the petitioner and after having heard the learned Government Pleader appearing for respondent No.1 and the learned Senior Standing Counsel appearing for respondent No.2, this writ petition will stand disposed of directing the 1st respondent that the directions issued by this Court in M.Trade Links (Supra) shall be applied in the case of the petitioner also and the benefit of input tax credit shall be extended to the petitioner if the factual situation in the case of 2024:KER:73362 WP(C) 17259/2024 3 the petitioner is identical to the cases considered by this Court in M.Trade Links (Supra). To enable the reconsideration of the matter by the 1st respondent, Ext.P4 order will stand set aside to the extent it denied input tax credit to the petitioner on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts. The 1st respondent will also consider the provisions of Section 16(5) of the CGST/SGST Acts while passing fresh orders as directed above.
Writ petition is disposed of as above.
Sd/-
GOPINATH P. JUDGE ats 2024:KER:73362 WP(C) 17259/2024 4 APPENDIX OF WP(C) 17259/2024 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF GSTR-3B RETURNS FOR THE PERIOD APRIL TO MARCH FOR THE YEAR 2018-19, SUBMITTED UNDER ONLINE SITE.
Exhibit P2 TRUE COPY OF ONLINE SHOW CAUSE NOTICE NO.ZD321123007945Q DATED 16.10.2023 ISSUED BY 1ST RESPONDENT IN PROPOSING TO DISALLOW ITC ON IGST, CGST AND SGST FOR THE YEAR 2018-19, FOR DELAY IN FILING EXT P1 RETURNS. Exhibit P3 TRUE COPY OF REPLY DATED 20.11.2023 TO EXT P2 SHOW CAUSE NOTICE SUBMITTED IN FORM GST DRC-06, BEFORE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF ONLINE ORDER NO.32AABCU1601R1ZE/ 43/18-19 DATED 06.04.2024 ISSUED BY 1ST RESPONDENT IN CONFIRMING EXT P2 PROPOSAL.
Exhibit P5 TRUE COPY OF THE COPY OF THE PRESS RELEASE DATED 04.05.2018 ISSUED BY THE CBIC. Exhibit P6 TRUE COPY OF THE PRESS RELEASE DATED 18.10.2018 ISSUED BY THE CBIC.
Exhibit P7 TRUE COPY OF THE CIRCULAR BEARING NO.123/42/2019-GST DATED 11.11.2019 ISSUED BY THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA.
Exhibit P8 TRUE COPY OF JUDGMENT OF THE HON'BLE MADRAS HIGH COURT IN W.P(MD). 2127/2021 (M/S. D.Y. BEATHEL ENTERPRISES VS. THE STATE TAX OFFICER (DATA CELL), (INVESTIGATION WING) COMMERCIAL TAX BUILDINGS, TIRUNELVELI.
2024:KER:73362 WP(C) 17259/2024 5 Exhibit P9 TRUE COPY OF JUDGMENT OF HON'BLE MADRAS HIGH COURT IN W.P. 23360 AND 23361 OF 2019 IN M/S.REFEX INDUSTRIES LTD; & ANOTHER VS. ASST. COMMISSIONER OF CGST & CENTRAL EXCISE & OTHERS.
Exhibit P10 TRUE COPY OF INTERIM ORDER DATED 03.05.2024 IN WP(C) NO.16835 OF 2024, PASSED BY THIS HON'BLE COURT, ON SIMILAR SET OF FACT.