9911796707
TMI Blog2024 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, WP(C) NO. 35460 OF 2022, WP(C) NO. 35474 OF 2022, WP(C) NO. 35644 OF 2022, WP(C) NO. 35887 OF 2022, WP(C) NO. 35888 OF 2022, WP(C) NO. 35907 OF 2022, WP(C) NO. 36011 OF 2022, WP(C) NO. 36027 OF 2022, WP(C) NO. 36292 OF 2022, WP(C) NO. 36362 OF 2022, WP(C) NO. 36621 OF 2022 KALLUVILAKOM TRADERS, P. SAIFUDDEEN, HAMEEDIA GENERAL STORE, M/S. CHOICE HYPER MARKET, MUSTHAFA K.V., MARM AYURVEDA HOSPITAL, MOHAMMED KUTTY, KUTTUKARAN ANTONY ANTO, YAHUTTY KADAVATH, M/S KAILASH STORES, SIDICUL AKBAR PATHARI, SREE MURUGHA STORES, M/S. MONEY BUDGET SUPER MARKET, BIJU PETER, ANGADI SUPERMARKET, M/S. TAJ PLY HOME, SHIHABUDEEN VERSUS STATE OF KERALA, COMMISSIONER OF KERALA, THE STATE TAX OFFICER ERNAKULAM, CHIEF COMMISSIONER OF CENTRAL TAXES ERNAKULAM, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST on the supply made by them to the petitioners. The third set of petitioners are those who are in possession of the invoice but have no clear proof of payment of consideration and tax towards the inward supply and might not have received goods in their possession. Common questions of facts and law are involved in these writ petitions. These writ petitions have been tagged and heard along with W.P.(C) Nos.31559/2019 and connected matters. The controversy has been decided by judgment of even date. 2. The same points arise in the instant batch of writ petitions. The operative portion of the judgment reads as follows: "99. The Government had realized the difficulty in the initial roll out of the GST regime under the CGST/SGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30th November in each succeeding Financial Year. The amendment is only procedural to ease the difficulties initially faced by the dealers / taxpayers. Therefore, where for the period from 01.07.2017 till 30.11.2022, if a dealer has filed the return after 30th September and the claim for ITC was made before 30th November, the claim for ITC of such dealer should also be processed if he is otherwise entitled to claim the ITC. It has been pointed out in several cases which are pending before this Court that the claim was made before 30th November of the succeeding Financial Year, but the relevant period was 20th October, which was the extended date for furnishing the return under Section 39 for the month of September. Therefore, if a person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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