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VINCENT JOSEPH vs. THE SUPERINTENDENT IDUKKI & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

V.dev Joseph P.s.

Alan Priyadarshi Dev

Dev S.sajeevan

Res. Counsel

P.t.dinesh

Petitioner / Applicant	VINCENT JOSEPH
Respondent	THE SUPERINTENDENT IDUKKI & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 2, 2024
Order No.	WP(C) No. 23265 Of 2024
Citation	2024(8) TAXREPLY 11045
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ORDER
JUDGMENT The petitioner has approached this Court being aggrieved by the denial of Input Tax Credit for the year 2018-19 on account of delayed filing of Form GSTR-3B. The issue stands covered by the judgment of this Court in M.Trade Links v. Union of India [2024 KLT OnLine 1624]. 2. Heard the learned Government Pleader and the learned Standing Counsel appearing for respondent Nos.1 and 3. 3. Having heard the learned counsel for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for respondent Nos.1 and 3, this writ petition will stand disposed of holding that the directions contained in the judgment of this Court in M.Trade Links (supra) will apply to the petitioner also. Therefore, Exts. P1 and P2 will stand set aside to the extent of denial of credit on account of belated filing of Form GSTR-3B. The competent among the respondents shall consider the directions contained in the judgment of this Court in M.Trade Links (supra) an....