Dennish Kollikkara Vijayan vs. Assistant State Tax Officer
Held
The Court set aside the impugned assessment order and remanded the matter back to the assessing authority. It directed the authority to reconsider the case by taking into account Circular No.183/15/2022-GST and all documents, including a supplier's certificate, to be submitted by the petitioner to prove the supply and tax payment.
Facts
The petitioner, a registered dealer, challenged an assessment order (Ext.P6) for the financial year 2017-18, which was passed without considering documents proving payment of CGST/SGST to the supplier for a supply of Copra. The petitioner contended that the assessing authority ignored the evidence and failed to apply Circular No.183/15/2022-GST.
Key Issues
Whether the assessing authority's assessment order, passed without considering the petitioner's proof of tax payment to the supplier, was valid, and if the matter should be reconsidered in light of Circular No.183/15/2022-GST.
Sections Cited
Section 73, Circular No.183/15/2022-GST
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 WEDNESDAY, THE 7TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 4201 OF 2024 PETITIONER/S: DENNISH KOLLIKKARA VIJAYAN AGED 49 YEARS PROPRIETOR, SREE KRISHNA OIL MILS, CHENGALUR P.O, THRISSUR, KERALA, PIN - 680312 BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI KALLIYANI KRISHNA B. ATHIRA PRASAD ANAND GEO RESPONDENT/S: 1 ASSISTANT STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAXPAYER SERVICE CIRCLE, IRINJALAKUDA, THRISSUR, KERALA, PIN - 680125 2 THE COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI, PIN - 682018 3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001 4 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH
WP(C) NO. 4201 OF 2024 2 BLOCK, NEW DELHI, PIN - 110001 5 SREE TRADERS GSTN 32ASOPA6482G1ZR 5/1248, BYE PASS ROAD, KODUVAYUR, PALAKKAD,REPRESENTED BY ITS PROPR
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