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2024 Supreme(Online)(KER) 34021
HIGH COURT OF KERALA
GOPINATH P, J
BABURAM PARIPPARA SAHADEVAN – Appellant
Versus
SUPERINTENDENT – Respondent
WP(C) 31025/2024
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR SANJANA R.NAIR, SC SMT.JASMIN M M, GP
The notification of Section 16(5) of the CGST/SGST Acts entitles the petitioner to input tax credit previously denied under Section 16(4).
Headnote:(A) Central Goods and Services Tax Act, 2017 – Section 16(4) and Section 16(5) – Input tax credit – Petitioner denied input tax credit through Ext.P1 order dated 29.08.2024 due to provisions of Section 16(4) – With the notification of Section 16(5), petitioner is now entitled to input tax credit – Ext.P1 order set aside, directing competent authority to pass fresh orders within three months. (Paras 1-4)
JUDGMENT
Petitioner has approached this Court, being aggrieved by the fact that petitioner has been denied the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2019-20, through Ext.P1 order dated 29.08.2024.
2. Learned counsel appearing for the petitioner would submit that, with the notification of sub-section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to the benefit of input tax credit which has been denied to the petitioner through Ext.P1 order.
3. Heard the learned Government Pleader also.
4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to the assertion of the learned counsel appearing for the petitioner that on account of notification of sub-section (5) of Section 16 of the CGST/SGST Acts, the petitioner will be entitled to input tax credit, which has been denied to the petitioner by Ext.P1 order, the writ petition will stand disposed of, setting aside Ext.P1 to the extent that it denied input tax credit to the petitioner on account of the provisions of sub-section (4) of of the CGST/SGST Acts and directing the competent authority to pass fresh orders, after taking note of the provisions contained in (5) of the CGST/SGST Acts and after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a certified copy of this judgment.
