Disposed

Vakkathodika Abdul Rafeeque v. the State of Kerala

Kerala HC11 Apr 2024WP(C)/13175/2024

Case brief

AI extract

What is this about?

Writ petition challenging an order blocking the petitioner's input tax credit under Rule 86A. The Government Pleader pointed to a Circular permitting representations for unblocking. The Court disposed of the petition, allowing the petitioner to make a representation within five days and directing the competent officer to decide it with a hearing within one month.

What the court decided

AI extract

Vakkathodika Abdul Rafeeque Vs the State of Kerala — GST and Indirect Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946

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WP(C) NO. 13175 OF 2024

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PETITIONER:

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VAKKATHODIKA ABDUL RAFEEQUE,
AGED 38 YEARS,
PROPRIETOR, BROTHERS OLD METALS, 1/621,
THALAPPARA, A. R. NAGAR P. O., MALAPPURAM,
PIN – 676305.

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BY ADVS.

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 SRI. BLOSSOM MATHEW
 SMT. U. KARTHIKA
 SRI. ROSS ANN BABU

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RESPONDENTS:

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1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.

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2 JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, MALAPPURAM, PIN – 676505.

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3 THE COMMISSIONER OF STATE TAX, STATE G.S.T DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, PIN – 695002.

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BY ADV.

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 SMT. JASMIN M. M. - GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 13175 OF 2024

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DINESH KUMAR SINGH, J.

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W.P.(C) No. 13175 of 2024

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Dated this the 11^th day of April, 2024

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JUDGMENT

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The present writ petition has been filed seeking the following

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reliefs;

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a. issue a Writ of Certiorari or any other appropriate writ, order or direction quashing Exhibit P2 order, passed in abuse of the provisions of law and violating the principles of Natural Justice.

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b. issue any other appropriate Writ, order or direction as this Honourable Court may deem fit and proper on the facts and circumstances of the case.

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Ms. Jasmine M. M., learned Government Pleader submits that under the Circular No. 04/21 dated 24.05.2021 issued from the Office of the Commissioner of State Tax, GST Department, the petitioner can move a representation against blocking of ITC before the authorised Officer and the authorised Officer shall consider the representation and, if the authorised Officer is satisfied that the conditions stipulated under Rule 86A no longer exist or found to be

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WP(C) NO. 13175 OF 2024

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contrary to the belief that lead to the blocking, unblock the credits as per Rule 86A (2) of the GST Rules.

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The learned Counsel for the petitioner submits that the petitioner will make the representation within a period of five days from today before the proper/competent Officer for unblocking the ITC claim of the petitioner.

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In view of the aforesaid stand of the learned Counsel for the petitioner, the present writ petition is disposed of with liberty to the petitioner to move the representation within five days from today before the appropriate Officer for unblocking the ITC which is blocked by the impugned order. The proper/competent Officer shall decide the representation in accordance with the law after affording an opportunity of hearing to the petitioner expeditiously, preferably within a period of one month from the date of filing of the representation.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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Svn

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WP(C) NO. 13175 OF 2024

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APPENDIX OF WP(C) 13175/2024

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PETITIONER’S EXHIBITS

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`EXHIBIT P1`	`TRUE COPY` `THE PETITI` `COMMERCIAL`	`OF` `ON` `TA`	`THE REGI` `ER DATED` `X OFFICE,`	`STRATION CERTIFICATE OF` `24.09.2021, ISSUED BY` `THIRURANGADI`
`EXHIBIT P2`	`TRUE COPY` `BY THE 2ND`	`OF` `RE`	`THE ORDER` `SPONDENT`	`DATED 05.01.2024 ISSUED`
`EXHIBIT P3`	`TRUE COPIE` `CORRESPOND`	`S` `ING`	`OF SIX I` `(SIX) E`	`NVOICES ALONG WITH ITS` `WAY BILLS`
`EXHIBIT P4`	`TRUE COPY` `MAINTAINED` `AND METALS`	`BY`	`OF THE` `THE PET`	`LEDGER STATEMENT OF` `ITIONER FOR ALI BOTTLES`

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`EXHIBIT P5`	`TRUE COPY OF THE RELEVANT PAGES OF THE`
	`STATEMENT OF THE BANK ACCOUNT MAINTAINED BY`
	`THE PETITIONER WITH HDFC BANK, THIRURANGADI`
	`CHEMMAD BRANCH BEARING A/C NO. 50200046587453`

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`EXHIBIT P6`	`TRUE` `THE` `(NIL`	`COPY` `SUPPL` `DATED`	`OF SCREENSHOT OF GST REGISTRATION OF` `IER DOWNLOADED FROM THE GST PORTAL` `)`
`EXHIBIT P7`	`TRUE` `MONT`	`COPI` `HS OF`	`ES OF THE GSTR 2B RETURNS FOR THE` `JANUARY, FEBRUARY AND JUNE, 2023`
`EXHIBIT P8`	`TRUE` `PETI` `2024`	`COPY` `TIONER`	`OF GSTR 3B RETURN FILED BY THE` `LASTLY FOR THE MONTH OF FEBRUARY,`
`EXHIBIT P9`	`TRUE` `24.0`	`COPY` `5.2021`	`OF THE CIRCULAR NO.4/2021 DATED` `ISSUED BY THE 3RD RESPONDENT`

Vakkathodika Abdul Rafeeque v. the State of Kerala

Case brief

What is this about?

What the court decided

Vakkathodika Abdul Rafeeque v. the State of Kerala

Case brief

What is this about?

What the court decided

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