Nallepilli Arumughan Jyothikumari Vs Deputy Commissioner of State Tax (Kerala High Court)
This batch of writ petitions, which involves similar questions of fact and law, was disposed of by the Kerala High Court by adopting the reasoning, observations, and conclusions from a prior judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters.
The petitions contain three distinct sets of cases concerning the denial of Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime:
1. Cases where the supplier had remitted the tax (GST) but did not reflect it in their GSTR return due to some technical reasons.
2. Cases where petitioners received the goods/services and possess valid tax invoices and proof of payment of the value of goods along with the GST component to the suppliers, but the suppliers had not remitted the GST on the supply made.
3. Cases where petitioners possess the invoice but lack clear proof of payment of consideration and tax and might not have received the goods.
The core of the judgment relies on the government’s realization of the difficulties during the initial rollout of the GST regime, particularly noting that GSTR 2A was not available initially during the Financial Years 2017-2018 and 2018-2019.
