M/S.M J Gold vs. State Tax Officer
Held
The Court held that the petitioner was given ample opportunities over a long period (September 2020 to October 2023) to submit replies and evidence but consistently failed to avail them. Finding no procedural impropriety or infraction of any provision by the assessing authority, the Court declined to entertain the petitioner's request for a remand.
Facts
The petitioner, a registered dealer, challenged an assessment order disallowing input tax credit and raising a demand for the financial year 2017-2018 due to discrepancies in returns. Despite receiving multiple notices (including GST ASMT 10, GST DRC 01A, and a show cause notice under Section 73(1)) and being granted several opportunities for personal hearing, the petitioner repeatedly failed to file detailed replies or produce supporting documents for their ITC claim.
Key Issues
Whether the assessment order disallowing input tax credit was valid, given the petitioner's repeated failure to respond to notices and provide evidence despite ample opportunities, and if the matter warranted a remand.
Sections Cited
Section 73, Section 73(1), Rule 142(1)(a)
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 MONDAY, THE 1ST DAY OF APRIL 2024 / 12TH CHAITHRA, 1946 WP(C) NO. 10949 OF 2024 PETITIONER/S: M/S.M J GOLD T C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M K ANTOCHAN., PIN - 680001 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER TAX PAYER SERVICES CIRCLE, THRISSUR CITY, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN - 110023 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN - 695022 OTHER PRESENT: SMT. JASMIN M.M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 10949 OF 2024 2 JUDGMENT Dated this the 1st day of April, 2024 The present writ petition has been filed by the pe
The judgment continues below.
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