Case Law Details
Gokul Enterprises Vs Deputy Commissioner of State Tax (Kerala High Court)
The recent judgment by the Kerala High Court in the case of Gokul Enterprises vs Deputy Commissioner of State Tax has significant implications for businesses navigating Input Tax Credit (ITC) claims under the Central Goods and Service Tax Act, 2017. The petitioner sought relief from an assessment order and recovery notice, challenging the constitutionality and validity of specific provisions.
Detailed Analysis:
The petitioner’s plea centered around Section 16(2)(c) of the CGST Act, 2017, and corresponding provisions in the Kerala State Goods and Service Tax Act, 2017. The contention was that these sections, along with Sub Rule (4) of Rule 36 of the CGST and Kerala State GST Rules, were unconstitutional, arbitrary, and violated fundamental rights under Article 14, Article 19(1)(g), and Article 300A of the Constitution of India.
The learned counsel argued that the issue at hand had already been addressed in previous judgments, specifically referring to the court’s decision in WP (C) No. 30949 of 2023 and WP (C) No. 33214 of 2023, both dated 03.10.2023. The government pleader did not contest this assertion.
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