2024 (1) TMI 1105 - HC - GST

Seeking permission for withdrawal of petition - petitioner submits that the time limit for filing the appeal against the impugned assessment order in Exhibit P-1 has been extended till 31.01.2024 and the petitioner would like to withdraw the writ petition and take recourse to remedy of appeal under Section 107 of the CGST/KGST Act, 2017 against the impugned order. HELD THAT - The present writ petition is dismissed as withdrawn with liberty as prayed.

Summary

Issues Involved:
The issues involved in the judgment are the validity of Ext. P1 order, applicability of Section 16(4) of CGST Act and Kerala State GST Act, extension of due dates, interpretation of Section 16(4) for Input Tax Credit, and withdrawal of writ petition for appeal under Section 107 of CGST/KGST Act, 2017.

Validity of Ext. P1 Order:
The petitioner sought a writ to set aside Ext. P1 order, contending that it was issued without considering Notification No. 19/2021 -Central Tax and Notification No. 33/2021 - Central Tax. The petitioner argued that Ext. P1 Order was void ab initio as it wrongly denied eligible Input Tax Credit based on a misinterpretation of Section 16(4) of the CGST and Kerala State GST Acts.

Applicability of Section 16(4) of CGST Act and Kerala State GST Act:
The petitioner requested a writ declaring that Section 16(4) should not be applicable to cases where returns were belatedly filed due to reasons beyond the assessee's control. Additionally, the petitioner sought a declaration that Section 16(4) was illegal, arbitrary, unconstitutional, and invalid in denying Input Tax Credit not taken within the due date of return filing.

Extension of Due Dates:
The petitioner urged for a writ declaring that the due dates mentioned in Section 16(4) of CGST Act and Kerala GST Act should be automatically extended for the time periods and category of assessees specified in Notification No. 19/2021 - Central Tax and Notification No. 33/2021 - Central Tax, aligning with the extension of due date for filing GSTR-3B as per the notifications.

Withdrawal of Writ Petition for Appeal under Section 107:
The learned Counsel for the petitioner informed the court that the time limit for filing an appeal against the impugned assessment order in Ext. P1 had been extended. Consequently, the petitioner decided to withdraw the writ petition and opt for the remedy of appeal under Section 107 of the CGST/KGST Act, 2017. In light of this submission, the court dismissed the writ petition as withdrawn, granting the petitioner liberty to pursue the appeal as desired.