Kerala High Court
M/S. Hydrotech Industry & Works vs Assistant Commissioner Of State Tax on 10 April, 2026
2026:KER:32261
WPC.No.13444/26 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
FRIDAY, THE 10TH DAY OF APRIL 2026 / 20TH CHAITHRA, 1948
WP(C) NO. 13444 OF 2026
PETITIONER:
M/S.HYDROTECH INDUSTRY & WORKS,
27/225A, K.P. VALLON ROAD,KADAVANTHRA, ERNAKULAM
REPRESENTED BY ITS PARTNER, PIN - 682 020.
BY ADVS.
SHRI.PADMANATHAN K.V.
SRI.R.SREEJITH
SHRI.MOHAMMED SHINAF A.
RESPONDENTS:
1 ASSISTANT COMMISSIONER OF STATE TAX,
TAXPAYER SERVICES CIRCLE, KADAVANTHRA, MINI CIVIL
STATION, TRIPUNITHURA, ERNAKULAM, PIN - 682 301.
2 COMMISSIONER OF STATE TAX,
TAX TOWERS, KILLIPALAM, KARAMANA
P.O,THIRUVANANTHAPURAM, PIN - 695 002.
SHRI.ARUN AJAY SHANKAR, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.04.2026, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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JUDGMENT
This writ petition is submitted by the petitioner
aggrieved by Ext.P3 order passed under Section 73 of the CGST
Act. As per the impugned order, input tax credit claimed by the
petitioner pertaining to the period from April 2018 to March 2019
were declined as the petitioner failed to submit the return within
the period stipulated under Section 16(4) of the CGST Act. The
challenge is raised by the petitioner mainly by relying upon
Section 16(5) of the Act, which provides that, in case the tax
payer is submitting the return within the cut off date
contemplated under the said provision, which is 30.11.2021, such
tax payer would be entitled to claim the input tax credit. In this
case, it is discernible from Ext.P3 that, the petitioner submitted
the return within the relevant period i.e., on 28.11.2019.
2. Therefore, it is evident that the petitioner has
submitted the return before the cut off date contemplated under
Section 16(5) of the CGST Act and hence, the petitioner is liable
to claim the benefit of the same. This is particularly because, in
Section 16(5) there is a non-obstante clause, as regards Section
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16(4) and therefore, once the tax payer submits the return within
the cut off date contemplated under Section 16(5) of the Act, the
time line in Section 16(4) loses its significance. In such
circumstances, I am of the view that some interference is
required in this writ petition.
Accordingly, this writ petition is disposed of quashing
Ext.P3 with a direction to the 1 st respondent to re-consider the
matter and grant the benefit of Section 16(5) of the CGST Act to
the petitioner, if it is otherwise eligible.
Sd/-
ZIYAD RAHMAN A.A.
JUDGE
DG/10.4.26
2026:KER:32261
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APPENDIX OF WP(C) NO. 13444 OF 2026
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE ORDER OF CANCELLATION
DATED 24.09.2021 ISSUED BY THE 1 ST
RESPONDENT
Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED
27- 10-2023 ALONG WITH SUMMARY THEREOF IN
FORM GST DRC-01 ISSUED BY THE 1 ST
RESPONDENT
Exhibit P3 TRUE COPY OF THE ORDER DATED 15-01-2024
ALONG WITH SUMMARY THEREOF IN FORM GST
DRC-07
Exhibit P4 TRUE COPY OF THE JUDGEMENT DATED 30-10-
2025 IN WP(C) NO. 36570 OF 2025