Vakkathodika Abdul Rafeeque vs. The State Of Kerala
Held
The High Court disposed of the writ petition, granting the petitioner liberty to file a representation before the appropriate officer for unblocking the ITC. The officer was directed to decide the representation expeditiously, within one month, after providing an opportunity of hearing.
Facts
The petitioner challenged an order blocking Input Tax Credit (ITC) and sought its quashing. The Government Pleader informed the court about the procedure for making a representation against ITC blocking as per a circular and Rule 86A.
Key Issues
The key legal issue was the legality of the order blocking the petitioner's Input Tax Credit and the proper procedure for challenging or seeking unblocking of such credit under GST law.
Sections Cited
Rule 86A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946 WP(C) NO. 13175 OF 2024 PETITIONER: VAKKATHODIKA ABDUL RAFEEQUE, AGED 38 YEARS, PROPRIETOR, BROTHERS OLD METALS, 1/621, THALAPPARA, A. R. NAGAR P. O., MALAPPURAM, PIN – 676305. BY ADVS. SRI. BLOSSOM MATHEW SMT. U. KARTHIKA SRI. ROSS ANN BABU RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. 2 JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION, MALAPPURAM, PIN – 676505. 3 THE COMMISSIONER OF STATE TAX, STATE G.S.T DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, PIN – 695002. BY ADV. SMT. JASMIN M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 13175 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 13175 of 2024 ------------------------- Dated this the 11th day of April, 2024 JUDGMENT
The present writ petition has been filed seeking the following reliefs; a. issue a Writ of
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.