Kuttukaran Antony Anto Vs State Tax Officer (Kerala High Court)
Kerala High Court, in the case of Kuttukaran Antony Anto vs State Tax Officer, examined whether the petitioner, a taxpayer under the CGST/SGST Acts, 2017, could claim Input Tax Credit (ITC) on capital goods sent directly for job work. The petitioner had received an assessment order under Section 73 for the 2018-19 financial year, partly due to delayed return filings in 2019. However, an amendment incorporating sub-clause (5) to Section 16 of the GST Act allowed for ITC claims on capital goods used in job work. The petitioner argued that their returns should be considered timely under this amendment, thereby making them eligible for the benefit.
On February 10, 2025, the High Court permitted the petitioner to submit an application claiming the benefit of Section 16(5). The petitioner submitted that their returns were filed within the permissible period and requested relief under the amended provision. The Court directed the assessing authority to evaluate the claim and issue a decision accordingly. Additionally, the Court ordered that the revenue recovery proceedings against the petitioner be put on hold until a final decision is made. The first respondent was instructed to resolve the matter within 30 days, ensuring compliance with the amended GST provisions.
