Santhosh Paul Maliekkal vs. Union Of INDIA
Held
The High Court set aside the assessment order for 2017-18 and remanded the matter to the Assessing Authority. The Authority was directed to reconsider the Input Tax Credit claim, taking into account the petitioner's evidence of tax discharge by suppliers and Circular No: 183/15/2022-GST.
Facts
A registered dealer was denied Input Tax Credit for the assessment year 2017-18 on the ground that their suppliers had not discharged GST. The petitioner sought reconsideration, asserting that the suppliers had subsequently discharged their tax liability and citing a relevant circular.
Key Issues
Whether Input Tax Credit can be denied to a recipient if the supplier has not discharged tax, and if subsequent discharge of tax by the supplier, along with a relevant circular, warrants reconsideration of the ITC claim.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 7TH DAY OF MARCH 2024 / 17TH PHALGUNA, 1945 WP(C) NO. 8913 OF 2024 PETITIONER: 1 SANTHOSH PAUL MALIEKKAL AGED 52 YEARS PROPRIETOR SANTHOSH TRADERS XXV/1894, THANJAN LANE, JAI HIND MARKET, THRISSUR, PIN - 680001 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN GANESAN M. C.S.ARUN SHANKAR ANISH P. RESPONDENTS: 1 UNION OF INDIA MINISTRY OF FINANCE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI P.O , NEW DELHI REPRESENTED BY ITS SECRETARY, PIN - 110001 2 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001 3 STATE TAX OFFICER OFFICE OF STATE TAX OFFICER TAXPAYER SERVICES CIRCLE, THRISSUR CITY STATE GOODS AND SERVICES TAX DEPARTMENT FIRST FLOOR, SGST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 4 DEPUTY COMMISSIONER (ARREAR RECOVERY) TAX PAYER SERVICE CIRCLE, OFFICE OF JOINT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN – 680004 SMT. JASMINE M. M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2024, THE COURT ON THE SA
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