M/S Krishna Electric Company vs. The Superintendent Of Central GST & Central Exercise, Kottiyam Range
Held
The High Court found that an order dated 31.03.2023 had already been passed against the 5th respondent supplier, holding them liable for the tax amount in question. Consequently, the Court held that the orders denying ITC to the appellant (Exts.P10 and P11) could not be legally sustained and quashed them.
Facts
The appellant was denied Input Tax Credit (ITC) by the GST authorities through orders Exts.P10 and P11, concerning tax shown in invoices from a supplier (5th respondent). The appellant sought to quash these orders and requested action against the supplier for non-payment of the tax. The Single Judge disposed of the writ petition, noting that action had been initiated against the supplier.
Key Issues
Whether a recipient of goods can be denied Input Tax Credit when the supplier, who collected the tax, has already been found liable and proceeded against for non-payment of that specific tax amount.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WA NO. 429 OF 2024 AGAINST THE JUDGMENT DATED 19.02.2024 IN WP(C) NO.1760 OF 2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S KRISHNA ELECTRIC COMPANY AGED 75 YEARS VIJAYAM, THIRUMUKKU, CHATHANNUR, MEENADU, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, K. VANARAJAN, PIN – 691572 BY ADVS. SRI.BOBBY JOHN SRI.S.AJAYGHOSH KUMAR SMT.FEVITHA K VISWAM RESPONDENTS/RESPONDENTS: 1 THE SUPERINTENDENT OF CENTRAL GST & CENTRAL EXCISE, KOTTIYAM RANGE ST. MARRY'S BUILDING, KADAPPAKADA, KOLLAM DISTRICT, PIN – 691008 2 THE DEPUTY COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, AWWAL TOWER, MIDDLE HILL, MALAPPURAM DIVISION, MALAPPURAM DISTRICT, PIN – 676505 3 STATE OF KERALA 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695002 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
The judgment continues below.
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