E.C.Nazer vs. State Tax Officer
Held
The High Court set aside the assessment order and the appellate order, permitting the petitioner to approach the assessing authority to claim the input tax credit benefit under Circular No. 183/15/2022-GST and Circular No. 193/05/2023-GST. The assessing authority was directed to pass fresh orders within one month after affording an opportunity of hearing to the petitioner.
Facts
The petitioner's input tax credit claim for 2017-2018 was rejected under Section 16(2)(c) of the CGST/SGST Act. An assessment order was issued, and the subsequent appeal was dismissed on grounds of limitation, despite a previous High Court judgment allowing similar claims under specific Circulars.
Key Issues
Whether the petitioner, whose input tax credit claim was rejected under Section 16(2)(c) and whose appeal was dismissed on limitation, should be allowed to approach the assessing authority to claim benefits under specific GST Circulars, in light of a previous High Court judgment.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 19TH DAY OF JULY 2024 / 28TH ASHADHA, 1946 WP(C) NO. 25437 OF 2024 PETITIONER: E.C.NAZER, AGED 68 YEARS PROPRIETOR, MPC HOSPITAL PHARMACY 21/834, WAYNAD ROAD, KODUVALLY, KOZHIKODE, PIN – 673 572. BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. RESPONDENTS: 1 STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE THAMARASSERY, STATE GOODS AND SERVICES TAX DEPARTMENT, GST COMPLEX, JAWAHAR NAGAR, ERANHIPALAM P.O, KOZHIKODE, PIN – 673 006. 2 JOINT COMMISSIONER OF STATE TAX (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, NIRMAL ARCADE, ERANHIPALAM P.O, KOZHIKODE, PIN – 673 006. 3 DEPUTY COMMISSIONER (ARREAR RECOVERY), TAX-PAYER SERVICES STATE GOODS AND SERVICES TAX DEPARTMENT, JAWAHAR NAGAR COLONY, ERANHIPALAM P.O, KOZHIKODE, PIN – 673 006. BY ADV. JASMINE MM (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.25437/2024 2 JUDGMENT The claim of the petitioner for input tax credit for the year 2017-2018 was rejected on account of the provisions contained in Section 16(2)
The judgment continues below.
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