M/S. Ocean Pharma, vs Additional Commissioner,

Type Court Judgment Court Kerala Decided Jul 29, 2024

~4 min read

https://sooperkanoon.com/case/1328678

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/1328678
Court: Kerala High Court
Judge: Honourable Mr. Justice Gopinath P.
Decided On: Jul 29, 2024
Case Number: WP(C)/25189/2024

Parties & Advocates

Appellant / Petitioner

M/S. Ocean Pharma,

Respondent

Additional Commissioner,

Excerpt

.....for the respondents. the learned senior standing counsel very fairly admits that the claim of the petitioner for input tax credit for the year 2018-19, which has been denied on account of the provisions contained in section 16(4) of the cgst / sgst acts appears to be covered in favour of the petitioner by the judgment of this court in m.trade links (supra). it is also submitted that if the petitioner is entitled to the benefit of the circulars referred to in paragraph 101 of the judgment of this court in m.trade links (supra) the petitioner should establish the same before the assessing authority.having heard the learned counsel for the petitioner and the leaned senior standing counsel and since at least part of the claim is already covered in favour of the petitioner by thejudgment of this court in m.trade links (supra), i am of theview that this writ petition can be disposed of by setting aside ext.p4 order-in-original and directing that the claim of the petitioner for input tax credit for the years 2018-19, 2019-20 and 2020-21 be considered in the light of the directions issued by this court in m.trade links (supra). the petitioner will be entitled to claim the benefit of the circulars referred to in paragraph 101 of the judgment of this court in m.trade links (supra), provided such claim is made before the competent authority, within a period of two weeks from the date of receipt of a certified copy of this judgment.writ petition ordered accordingly. sd/- gopinath p. judge dk appendix of wp(c) 25189/2024 petitioner exhibits exhibit p1 a copy of the scn.no.04/gst/2023-24/adc dated 22.12.2023exhibit p2 a copy of the reply dated 07.02.2024 exhibit p3 a copy of the additional submissions filed by the petitioner withoutannexuresexhibit p4 a copy of the order in original no. no.5/2024-25 gst (adc) dated 19.04.2024 passed by the 1strespondent exhibit p5 copy of.....

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29TH DAY OF JULY 2024 / 7TH SRAVANA, 1946 PETITIONER: M/S. OCEAN PHARMA, KERALA, REPRESENTED BY ITS MANAGING PARTNER, PIN - 688 006. BY ADVS. M.P.SHAMEEM AHAMED AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL RESPONDENT: ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, P.B. NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695 001. SR BY SRI.SREELAL N WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The claim of the petitioner for Input Tax Credit under the CGST / SGST Acts for the years 2018-19, 2019-20 and 2020-21 has been denied on account of the provisions contained in Section 16(2)(c) and 16(4) of the CGST / SGST Acts [The denial of claim on account of the provisions contained in Section 16(4) of the CGST / SGST Acts is only for the year 2018-19].

2. The learned counsel appearing for the petitioner

submits that in so far as the claim for Input Tax Credit, which has been denied on account of the provisions contained in Section 16(4) of the CGST / SGST Acts are concerned, the issue stands covered in favour of the petitioner by the Judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. It is also submitted that in so far as the denial of claim for Input Tax Credit on account of the provisions contained in Section 16(2)(c) of the CGST / SGST Acts are concerned, the petitioner may be permitted to produce certificates and claim the benefit of circulars referred to in paragraph 101 of the judgment in M.Trade Links (supra).

3. Heard the learned Senior Standing Counsel

appearing for the respondents. The learned Senior Standing Counsel very fairly admits that the claim of the petitioner for Input Tax Credit for the year 2018-19, which has been denied on account of the provisions contained in Section 16(4) of the CGST / SGST Acts appears to be covered in favour of the petitioner by the judgment of this Court in M.Trade Links (supra). It is also submitted that if the petitioner is entitled to the benefit of the circulars referred to in paragraph 101 of the judgment of this Court in M.Trade Links (supra) the petitioner should establish the same before the Assessing Authority.

Having heard the learned counsel for the petitioner and the leaned Senior Standing Counsel and since at least part of the claim is already covered in favour of the petitioner by the

judgment of this Court in M.Trade Links (supra), I am of the

view that this writ petition can be disposed of by setting aside Ext.P4 order-in-original and directing that the claim of the petitioner for Input Tax Credit for the years 2018-19, 2019-20 and 2020-21 be considered in the light of the directions issued by this Court in M.Trade Links (supra). The petitioner will be entitled to claim the benefit of the circulars referred to in paragraph 101 of the judgment of this Court in M.Trade Links (supra), provided such claim is made before the Competent Authority, within a period of two weeks from the date of receipt of a certified copy of this judgment.

Writ petition ordered accordingly. Sd/- GOPINATH P. JUDGE DK APPENDIX OF WP(C) 25189/2024 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE SCN.NO.04/GST/2023-24/ADC DATED 22.12.2023

Exhibit P2        A COPY OF THE REPLY DATED 07.02.2024
Exhibit P3        A COPY OF THE ADDITIONAL SUBMISSIONS
                  FILED   BY   THE   PETITIONER   WITHOUT

ANNEXURES

Exhibit P4        A COPY OF THE ORDER IN ORIGINAL NO.
                  NO.5/2024-25     GST     (ADC)    DATED
                  19.04.2024    PASSED    BY    THE   1ST

RESPONDENT Exhibit P5 COPY OF THE JUDGMENT DATED 04.06.2024 IN WPC 31559 / 2019 Exhibit P6 A COPY OF THE RECOMMENDATIONS OF THE 53RD GST COUNCIL MEETING AS PUBLISHED ON THE WEBSITE OF PRESS INFORMATION BUREAU

Same Court & Year Kerala · 2024 Same Parties M/S. Ocean Pharma, vs Additional Commissioner, Same Judge Honourable Mr. Justice Gopinath P.