M/S. Philips Auto Agencies (INDIA) PVT. LTD vs. State Tax Officer
Held
The High Court set aside the assessment order (Ext.P4) for 2018-19 and remitted the matter back to the Assessing Authority for fresh consideration. The authority was directed to reconsider the ITC claim, taking into account Circular No. 183/15/2022-GST and providing a statement under Section 73(3) if requested, after affording the petitioner an opportunity of hearing.
Facts
The petitioner was denied Input Tax Credit (ITC) for the assessment year 2018-19 due to a mismatch between GSTR-2A and GSTR-3B. The petitioner contended that GSTR-2A was introduced later in September 2018 and that a statement of mismatch under Section 73(3) of the GST Act was not provided, preventing them from substantiating their claim.
Key Issues
Can Input Tax Credit be denied for the year 2018-19 based on GSTR-2A/GSTR-3B mismatch when GSTR-2A was introduced mid-year and the Section 73(3) mismatch statement was not provided? Should the assessment consider Circular No. 183/15/2022-GST?
Sections Cited
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. THURSDAY, THE 7TH DAY OF MARCH 2024 / 17TH PHALGUNA, 1945 WP(C) NO. 9312 OF 2024 PETITIONER/S: M/S. PHILIPS AUTO AGENCIES (INDIA) PVT. LTD, AGED 79 YEARS 29/1044-A, GROUND FLOOR, PHILIPS SQUARE, TB JUNCTION, M C ROAD, KOTTAYAM, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. T.J.PHILIP, PIN – 686001 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE, KOTTAYAM TOWN, NAGAMPADAM, KOTTAYAM, PIN – 686001 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
WP(C)No.9312 of 2024 2 4 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O., THIRUVANANTHAPURAM, PIN – 695002 OTHER PRESENT: SRI. RESHMITHA RAMACHANDRAN (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.