M/S. Avg Motors PVT. LTD. vs. Deputy Commissioner
Held
The High Court set aside the assessment order for 2017-18 and remitted the matter for fresh consideration by the first respondent. The Assessing Authority was directed to reconsider the ITC claim, provide a Section 73(3) statement if requested, and take into account Circular No. 183/15/2022-ST dated 27.12.2022.
Facts
The petitioner was denied Input Tax Credit (ITC) for the 2017-18 assessment year due to a mismatch between GSTR-2A and GSTR-3B. The petitioner argued that GSTR-2A was introduced only in September 2018 and that a statement of mismatch, as required under Section 73(3) of the GST Act, was not provided.
Key Issues
Whether the denial of Input Tax Credit for the 2017-18 assessment year was valid based on GSTR-2A and GSTR-3B mismatch, given the timing of GSTR-2A's introduction and the non-provision of a mismatch statement under Section 73(3).
Sections Cited
Section 73, Section 73(3)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 12TH DAY OF MARCH 2024 / 22ND PHALGUNA, 1945 WP(C) NO. 9715 OF 2024 PETITIONER(S): M/S. AVG MOTORS PVT. LTD., AGED 71 YEARS 396, ANCHERIL BUILDING, BAKERY JUNCTION, KOTTAYAM, KERALA, REPRESENTED BY ITS DIRECTOR, SRI.A V GEORGE, PIN – 686001 BY ADV. TOMSON T.EMMANUEL RESPONDENT(S): 1 DEPUTY COMMISSIONER, STATE GST DEPARTMENT, TAX PAYER SERVICES DIVISION, CIVIL STATION, 2ND FLOOR, KOTTAYAM, PIN - 686002 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: ADV. THUSHARA JAMES - SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:0
W.P.(C.)NO.9715 OF 2024 2 JUDGMENT Dated this the 12th day of March, 2024 Th
The judgment continues below.
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