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PRASAD A vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

R. Sreejith Padmanathan K. V.

Res. Counsel

Jasmin M.m

Petitioner / Applicant	PRASAD A
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 3, 2024
Order No.	WP (C) NO. 34496 OF 2024
Citation	2024(10) TAXREPLY 11258
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ORDER
JUDGMENT The petitioner is an assessee under the CGST/SGST Acts. He suffered Ext.P3 order of assessment for the year 2019-20. Petitioner has approached this Court, being aggrieved by the fact that the input tax credit has been denied to the petitioner on account of the provisions contained in Section 16(4) of the CGST/SGST Acts. 2. A challenge raised to the constitutional validity of Section 16(4) of the CGST/SGST Acts, has been decided against the tax payers by the judgment of this Court in M. Trade Links V. Union of India (2024 KLT Online 1624) . However, this Court granted further time for filing Form GSTR 3B to the individual tax payers. The petition states that if this benefit is extended to the petitioner, he will get the benefit of input tax credit. 3. Heard both sides. 4. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader, I am of the view that, in the above facts and circumstances and taking into consideration th....