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    Gokul-Enterprises Kerala HC

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    Lalit Tambi
    The petition challenged an assessment order and recovery notice issued to the petitioner denying input tax credit. The Court allowed the petition citing two previous judgments of the Court that covered the issues in the present case. The Court set aside the impugned order and notice, and directed the petitioner to appear before the assessing authority with documents. If the claim for input tax credit is found bonafide, the assessing authority must pass a revised order.

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    Gokul-Enterprises Kerala HC

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    Lalit Tambi
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    The petition challenged an assessment order and recovery notice issued to the petitioner denying input tax credit. The Court allowed the petition citing two previous judgments of the Court that covered the issues in the present case. The Court set aside the impugned order and notice, and directed the petitioner to appear before the assessing authority with documents. If the claim for input tax credit is found bonafide, the assessing authority must pass a revised order.

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    The petition challenged an assessment order and recovery notice issued to the petitioner denying input tax credit. The Court allowed the petition citing two previous judgments of the Court that covered the issues in the present case. The Court set aside the impugned order and notice, and directed the petitioner to appear before the assessing authority with documents. If the claim for input tax credit is found bonafide, the assessing authority must pass a revised order.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    28 views5 pages

    Gokul-Enterprises Kerala HC

    Uploaded by

    Lalit Tambi
    The petition challenged an assessment order and recovery notice issued to the petitioner denying input tax credit. The Court allowed the petition citing two previous judgments of the Court that covered the issues in the present case. The Court set aside the impugned order and notice, and directed the petitioner to appear before the assessing authority with documents. If the claim for input tax credit is found bonafide, the assessing authority must pass a revised order.

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    of 5

    2023:KER:67662

    IN THE HIGH COURT OF KERALA AT ERNAKULAM


    PRESENT
    THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
    WEDNESDAY, THE 1ST DAY OF NOVEMBER 2023 / 10TH KARTHIKA, 1945
    WP(C) NO. 36029 OF 2023
    PETITIONER:

    GOKUL ENTERPRISES
    NEAR CORPORATION DIVISIONAL OFFICE, PALLIKUNNU, PANNEENPARA,
    KANNUR
    REPRESENTED BY ITS PROPRIETOR O.N. PRAKASH,
    PIN – 670 004.
    BY ADVS.
    RAJESH NAMBIAR
    SINDHU K.NAMBIAR

    RESPONDENTS:

    1 DEPUTY COMMISSIONER OF STATE TAX


    OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS
    AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR, PIN –
    670 002.
    2 DEPUTY COMMISSIONER ( ARREAR RECOVERY)
    OFFICE OF THE JOINT COMMISSIONER TAX PAYER SERVICE, STATE
    GOODS AND SERVICE TAX DEPARTMENT, ADDITIONAL CIVIL STATION ,
    KANNUR, PIN – 670 002.
    3 UNION OF INDIA
    REPRESENTED BY ITS SECRETARY, MINISTRY OF
    FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA, NORTH
    BLOCK, NEW DELHI, PIN – 110 001.
    4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
    GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY
    PRINCIPAL COMMISSIONER ( GST), PIN – 110 001.
    5 STATE OF KERALA
    REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,
    SECRETARIAT, THIRUVANANTHAPURAM,
    PIN – 695 001.

    OTHER PRESENT:

    JASMINE M.M.-GP

    THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON


    01.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
    2023:KER:67662
    WP(C) NO. 36029 OF 2023
    2

    DINESH KUMAR SINGH, J.


    --------------------------------------------
    WP(C) NO. 36029 OF 2023
    --------------------------------------------
    Dated this the 1st day of November, 2023

    JUDGMENT

    1. The present writ petition has been field

    for the following reliefs:-

    “(i) Issue a Writ or certiorari or any other


    appropriate writ, order or direction,
    quashing Ext.P1 assessment order and
    Ext.P2 recovery notice.
    (ii) To declare section 16(2)(c) of the Central
    Goods and Service Tax Act, 2017 and the
    Kerala State Goods and Service Tax Act,
    2017and Sub Rule (4) of Rule 36 of the
    Central Goods and Service Tax Rules and
    Kerala State Goods and Service Tax Rules
    as unconstitutional, arbitrary,
    discriminatory and violative of Article 14,
    Article 19(1)(g) and Article 300A of the
    constitution of India.
    (iii) Declaring / reading down Section 16(2)(c)
    of the Central Goods and Service Tax Act
    2023:KER:67662
    WP(C) NO. 36029 OF 2023
    3

    2017 being ultra vires Section 16(1) and


    objective of the Central Goods and
    Services Tax Act, 2017.
    (iv) Grant such other relief as may be
    prayed for and as this Hon’ble Court may
    deem fit in the circumstances of the case.”

    2. The learned counsel for the petitioner

    submits that issue involved in the present writ

    petition is covered by the judgment of this Court

    dated 03.10.2023 passed in WP (C) No. 30949 of

    2023 as well as in WP (C) No. 33214 of 2023.

    3. Mrs. Jasmin M.M, learned Government

    Pleader does not dispute the said contention of the

    learned counsel for the petitioner.

    4. In view thereof, the present writ petition

    is allowed and the impugned Ext.P1 order and

    Ext.P2 notice are set aside. The petitioner is

    directed to appear before the assessing authority

    within ten days with all relevant documents. The


    2023:KER:67662
    WP(C) NO. 36029 OF 2023
    4

    assessing authority will examine the documents

    and if satisfies that the petitioner’s claim for the

    Input Tax Credit is bonafide, a revised order

    should be passed.

    Sd/-
    DINESH KUMAR SINGH
    JUDGE

    rpr
    2023:KER:67662
    WP(C) NO. 36029 OF 2023
    5

    APPENDIX OF WP(C) 36029/2023

    PETITIONER’S EXHIBITS

    Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED


    30.08.2022 UNDER THE STATE GOODS AND SERVICE
    TAX ACT FOR THE YEAR 2017-18.

    Exhibit P2 TRUE COPY OF THE RECOVERY NOTICE DATED


    14.09.2023 WITH ENGLISH TRANSLATION.

    Exhibit P3 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE


    COURT IN W.P.( C ) 29769 OF 2023 DATED
    12.09.2023.

    Exhibit P4 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE


    COURT IN W.P. ( C ) 30949/2023 DATED
    3.10.2023.

    Exhibit P5 TRUE COPY OF THE INTERIM ORDER IN W.P. ( C )


    25475/2023 DATED 4.08.2023.

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