Neethu Rajan vs. Union Of INDIA
Held
The High Court set aside the assessment order (Ext.P2), finding that the 2nd respondent had failed to consider Ext.P1, which showed the IGST paid on imports. The matter was remanded to the 2nd respondent to pass fresh orders after affording the petitioner an opportunity of hearing, despite the petitioner's failure to file objections earlier.
Facts
The petitioner challenged an assessment order (Ext.P2) issued under Section 73 of the CGST/SGST Acts, where a significant portion of the demand was due to an alleged excess input tax credit (ITC) claim. The petitioner contended that the demanded amount represented IGST paid on imported goods, which the assessing officer failed to consider despite being reflected in the auto-populated GSTR-9 (Ext.P1).
Key Issues
Whether the assessing authority correctly considered the petitioner's claim of having paid IGST on imported goods when determining the alleged excess input tax credit, and if the assessment order should be set aside for non-consideration of relevant documents like GSTR-9.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 17TH DAY OF JULY 2024 / 26TH ASHADHA, 1946 WP(C) NO. 25264 OF 2024 PETITIONER/S: NEETHU RAJAN, AGED 70 YEARS PROPRIETOR, ' ST. NICHOLAS CASHEW EXPORTS' KC - X- 944, CHEKKOTTT THEKKETHIL, ASRAMAM P.O, KOLLAM DISTRICT, PIN - 691002 BY ADVS. BOBBY JOHN S.AJAYGHOSH KUMAR SANGEETHA S.KAMATH RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, RAJPATH MARG, CENTRAL SECRETARIAT, NEW DELHI, PIN - 110001 2 THE DEPUTY COMMISSIONER, TAX PAYER SERVICE DIVISION, KOLLAM TAX COMPLEX, ASRAMAM P.O., KOLAM, PIN - 691002 3 THE COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, THIRUVANANTHAPURAM,P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI, PIN - 110066 5 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 682031 6 THE COMMISSIONER, KERALA STATE GOODS
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