GST New Case Laws June 2024

The goal of this article is to cover all recent GST new case laws June 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in June 2024 have been covered in this article. All latest GST case laws of June 2024 in this article have been classified by name, date, judge, counsel, GST concept, GST section, etc. In addition, a PDF of the GST case law is provided with the case law so that the user can download it for further study.

GST Case law on Extension of ITC Time Limit to 30th November Retroactively | Recent GST Case laws 2024

The Kerala High Court has held that the time limit to avail ITC is 30th November in each financial year begining from F.Y.2017-18 till now.

High Court : Kerala High Court Judgement 2024
Name of case : M/S M.TRADE LINKS VS UNION OF INDIA
Date of Judgment : 04-06-2024
Appeal No : W.P(C) Nos. 31559/2019, 25891/2020, 26515/2021,5995/2022,21545/2022,
27854/2022, 24327/2022, 36612/2022, 24677/2023, 37039/2023]
Judges : THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
Counsel Name : SMT.MEERA V.MENON
Fact of the Case: The case involved challenges related to the Goods and Services Tax (GST) laws in India. The court considered difficulties faced during the initial implementation of GST, especially regarding filing returns and claiming Input Tax Credit (ITC). The petitioners argued for certain benefits and clarifications under GST laws.
Held by court : The court held that the petitioners could benefit from specific Circulars issued by the government to address genuine claims and mistakes made during the early years of GST. It also extended the deadline for filing September returns to November 30th, recognizing the challenges faced by dealers and taxpayers during GST’s initial stages. Overall, the judgment favored the petitioners by allowing them to claim benefits under the mentioned Circulars and providing flexibility with return filing deadlines.
In favor of : Assessee
Topic of GST : Inpu Tax credit
Section of GST: Section 16 of CGST Act,2017

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