Arafa Plywood And Veneers Vs State Tax Officer (Kerala High Court)
In a recent ruling Hon’ble Kerala HC disposed off the writ petition by remanded back the matter to competent authority in the light of the circulars passsed by GST counsel mentioned at para 101 of the judgment M. Trade Links Vs. Union of India.
The petitioner has been denied input tax credit in terms of the provisions contained in Section 16(2)(c) of CGST/SGST Acts. Petitiner relied upon the circular Circular No. 183/15/2022-GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 wherein 53rd GST Council Meeting has recommended to extend the time limit for availing ITC pertaining to FY 2017-18 to FY 2020-21 to November 30, 2021 retrospectively w.e.f. July 1, 2017.
It is the case of the petitioner that if the petitioner is given the benefit of the Circulars referred to in paragraph No.101 of the judgment of this Court in M. Trade Links v. Union of India [2024 KLT OnLine 1624], the petitioner will be entitled to input tax credit, which has now been denied to it.
It was argued on behalf of the department that orders in dispute were passed on 24-04-2024 and the petitioner did not file this writ petition within the period available for filing an appeal. It is submitted that a belated challenge has now been raised to orders, and such challenge should not be entertained.
