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MALABAR CEMENTS LTD. vs. THE ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
Harisankar V. Menon
Meera V. Menon
R. Sreejith
Res. Counsel
P. G. Jayashankar

Petitioner / Applicant

MALABAR CEMENTS LTD.
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 19, 2023
Order No.

WP(C) NO. 12899 OF 2023

Citation

2023(10) TAXREPLY 8324
Original Order
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ORDER

JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed seeking quashing of Exhibits P-4 and P-5 orders passed by the 2nd and 3rd respondents respectively, whereby the petitioner’s claim for transitional credit in respect of inward supplies made before 01.07.2017 have been denied and the petitioner’s application for extending the limitation for claiming the transitional credit within the extended period of limitation of sixty days has been rejected by the 2nd respondent Commissioner vide Exhibit P-4 order. 2. After the GST Act came into force with effect from 01.07.2017, the input tax credit in respect of the inward supplies before 01.07.2017 could have been claimed under the provisions of GST Act within a period of thirty days and with the extended period of limitation of thirty days by the Commissioner as provided under Section 140 of the GST Act. Sub-section (5) of Section 140 of the GST Act reads as under; (5) “A registered p....

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