Case Law Details
K.S. Pareed Vs State of Kerala (Kerala High Court)
The Kerala High Court recently delivered a significant judgment in the case of K.S. Pareed Vs State of Kerala, addressing several critical issues related to Goods and Services Tax (GST) compliance. The judgment primarily focuses on the extension of the deadline for filing GST returns for the month of September.
The judgment addresses three primary sets of petitioners. Firstly, those who faced technical issues in reflecting their tax remittances in their GSTR due to initial GST implementation challenges. Secondly, petitioners who had valid invoices and proof of payment but whose suppliers failed to remit GST. Thirdly, petitioners possessing invoices without clear evidence of payment.
The court highlighted the introduction of Circulars 183/15/2022-GST and 193/05/2023-GST, aimed at resolving genuine claims and errors arising from GST implementation. These Circulars cover scenarios from the GST introduction until the introduction of Section 16(2)(aa) from 01.01.2022. They allow recipients to claim Input Tax Credit (ITC) upon submission of payment proof to the government by the supplier.
Regarding the filing of GST returns, the judgment emphasized the procedural amendment introduced by the Finance Act 2022, extending the deadline from 30th September to 30th November annually. This extension was deemed necessary to mitigate challenges faced by dealers and taxpayers during the initial phases of GST implementation.
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