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ARAFA PLYWOOD AND VENEERS vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Reghunathan V.g.

P.j. Anilkumar

K.a. Abdul Nistar

Res. Counsel

Jasmin M M

V Girishkumar

Petitioner / Applicant	ARAFA PLYWOOD AND VENEERS
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 1, 2024
Order No.	WP(C) NO. 38367 OF 2024
Citation	2024(11) TAXREPLY 12061
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ORDER
JUDGMENT The petitioner has been denied input tax credit in terms of the provisions contained in Section 16 (2) (c) of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 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 by Exts. P2 and P3 orders. 2. The learned Government Pleader submits that Exts. P2 and P3 orders were passed on 24-04-2024 and the petitioner did not even file this writ petition within the period available for filing an appeal. It is submitted that a belated challenge has now been raised to Exts. P2 and P3, and such challenge should not be entertained. 3. Having heard the learned counsel for the petitioner, the learned Standing Counsel appearing for respon....