IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

WEDNESDAY, THE 7^TH DAY OF AUGUST 2024 / 16TH SRAVANA, 1946 WP(C) NO. 10915 OF 2024 PETITIONER:

M/S. THOMSON COMMUNICATIONS, SAFA BUILDINGS, KOTTAKKUNNU, SULTANBATTERY, PIN – 673 592.

REPRESENTED BY ITS MANAGING PARTNER SUNILKUMAR M.J., AGED 65 YEARS.

BY ADV HRITHWIK D. NAMBOOTHIRI RESPONDENTS:

1 THE DEPUTY COMMISSIONER OF STATE TAX, STATE GST DEPARTMENT, ANNAPARA BUILDING, NEAR LEO HOSPITAL JUNCTION, KALPETTA, WAYANAD, PIN – 673 121.

2 JOINT COMMISSIONER STATE TAX APPEALS, STATE GST DEPARTMENT, STATE GST COMPLEX, III^RD FLOOR, ERANHIPALAM, KOZHIKODE, PIN – 673 006.

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM, PIN – 695 001.

BY ADV. JASMINE M.M. (GP)

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner has approached this Court being aggrieved by the fact that certain input tax credit claimed by the petitioner has been denied to it on account of the provisions contained in Section 16(2)(c) of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 (CGST/SGST Act).

2. The learned counsel appearing for the petitioner would submit that though the petitioner could not produce documents and claim the benefit of the Circulars referred to in paragraph 101 of the judgment of this Court in M.Trade Links v. Union of India; 2024 KLT OnLine 1624, the petitioner is now in a position to demonstrate that it is entitled to the benefit of the Circulars referred to in paragraph No.101 of the judgment. It is submitted that since the petitioner had filed an appeal (Ext.P2) against the original order (Ext.P3), the matter may be remanded for fresh consideration by the First Appellate Authority.

3. The learned Government Pleader submits that the petitioner failed to produce any document before the Original Authority or before the First Appellate Authority leading to a denial of the claim for input tax credit on account of the provisions contained in Section 16(2)(c) of the CGST/SGST Act.

4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to the facts and circumstances of the case and taking into consideration the directions contained in the judgment of this Court in M.Trade Links (Supra), I am of the view that the claim of the petitioner can be directed to be reconsidered by the First Appellate Authority. In paragraph No.101 of the judgment of this Court in M.Trade Links (Supra), it was held as follows:

“101. The liberty is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No. 183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim”.

In the light of the above, the writ petition is allowed by setting aside Ext.P3 order to the extent it denies input tax credit to the petitioner on account of the provisions contained in Section 16(2)(c) of the CGST/SGST Act. The First Appellate Authority, namely the 2^nd respondent, shall consider the claim of the petitioner, afresh, after taking note of the directions contained in the judgment of this Court in M.Trade Links (Supra). I make it clear that I have not expressed any opinion on the merits of the petitioner's claim and it will be open to the First Appellate Authority to consider the matter in accordance with the law. Any amount deposited by the petitioner will be given credit to while passing fresh orders, as directed above.

Sd/-

GOPINATH P.

JUDGE ats APPENDIX OF WP(C) 10915/2024 PETITIONER’S EXHIBITS Exhibit - P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING NO.32AADFT8902F1ZE/2017-18 DATED 17.06.2022 FOR THE ASSESSMENT YEAR 2017-18 ISSUED BY THE 1ST RESPONDENT.

Exhibit - P2 TRUE CO