9911796707
TMI Blog2024 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... lear 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ERA V. MENON, R.SREEJITH, K.KRISHNA, R.JAIKRISHNA NARAYANI HARIKRISHNAN ANISH P., C.S.ARUN SHANKAR, K.S. HARIHARAN NAIR, G.REMADEVI, HARIMA HARIHARAN, RAJATH R NATH, AJI V.DEV, ALAN PRIYADARSHI DEV, S. SAJEEVAN FOR THE RESPONDENTS: A.K.PREETHA A.K., SRI. MUHAMED RAFIQ-SPL.GP, SRI. MUHAMED RAFIQ-SPL.GP,SRI. P.R. SREEJITH-SC, GSTN, SRI. SREELAL N. WARRIER-SC, AJI V.DEV, ALAN PRIYADARSHI DEV, H.ABDUL LATHIEF, CENTRAL BOARD OF EXCISE, P.T.DINESH JUDGMENT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the pendency of these writ petitions, the petitioners who could have got the benefits of these Circulars and could not avail the benefits within the time limit prescribed, may approach the appropriate GST authority within a period of thirty days from today to avail the benefit of the aforesaid Circulars, if the same is/are applicable to their case. The GST authorities will examine the claim of the individual dealer by applying the provisions of the Circulars, and it will grant applicable relief to eligible dealers. 100. Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was 30th September. Considering the difficulties in the initial stage of the implementation of the GST regim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egime. So far as the challenge to the constitutional validity of Section 16(2)(c) and Section 16(4) is concerned, the same is rejected. Result: 101. 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. 101.1 The time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, in respect of the petitioners who had filed their returns for the month of September on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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