2024 (9) TMI 530 - HC - GST

Failure to reflect the remittance of tax (GST) in their return GSTR due to some technical reasons - failure to remit the GST on the supply made by them to the petitioners - lack of clear proof of payment of consideration and tax towards the inward supply - HELD THAT - The same points arise in the instant batch of writ petitions has been decided in 2024 (6) TMI 288 - KERALA HIGH COURT where it was held that ' The liberty is granted to the petitioners, who can claim the benefit of the two Circulars, namely, Circular No. 183/15/2022- GST dated 27.12.2022 and Circular No. 193/05/2023- GST dated 17.07.2023 to make their claim within one month from today before the appropriate authority who shall examine the claim of the individual dealer and process the claim.' Hence, by adopting the reasoning, observations and conclusions recorded in the above judgment and connected matters, these writ petitions stand disposed of.

Summary

Issues:
1. Non-reflection of tax remittance in return GSTR
2. Non-remittance of GST by suppliers
3. Lack of clear proof of payment for inward supply

Analysis:
The judgment by the High Court of Kerala addresses a batch of writ petitions involving three sets of cases. The first set pertains to suppliers who remitted tax but did not reflect it in their GSTR returns due to technical reasons. The second set involves petitioners who received goods/services with valid tax invoices and proof of payment, but suppliers did not remit GST. The third set comprises petitioners with invoices but no clear proof of payment or receipt of goods. The court notes common factual and legal issues among these petitions and tags them with related matters. The judgment states that Circulars issued by the government aim to resolve genuine claims and errors related to GST implementation. It allows petitioners to approach GST authorities within 30 days to avail benefits under the Circulars if applicable to their cases. The judgment also addresses amendments to filing return dates under the GST regime to ease initial compliance difficulties faced by dealers. It emphasizes retrospective application of procedural amendments and rejects challenges to certain sections' constitutional validity.

The court grants liberty to petitioners eligible under the Circulars to claim benefits within one month before the appropriate authority. It clarifies that the time limit for filing returns for September is extended to 30th November each financial year from 01.07.2017, ensuring processing of eligible ITC claims for those who filed returns by the extended deadline. The judgment concludes by disposing of the writ petitions based on the reasoning and conclusions from a previous related judgment. It also closes all interim applications related to the case. The judgment provides clarity on procedural amendments and extends relief to petitioners affected by issues such as non-reflected tax remittances, non-remittance of GST by suppliers, and lack of clear proof of payment for inward supplies.