Shiju George vs. The State Of Kerala
Held
The High Court permitted the petitioner to file an appeal against the disallowance order by January 31, 2024. It directed the appellate authority to consider the CBIC circular dated 27.12.2022 while deciding the appeal and ordered no coercive action until the appeal's disposal.
Facts
A registered dealer's Input Tax Credit (ITC) claim of Rs. 6,00,964/- for July 2017 to March 2018 was disallowed due to non-reflection in GSTR-2A. The petitioner sought the benefit of a subsequent CBIC circular dated 27.12.2022, which allowed CA/CMA certificates for such mismatches, but was denied as the assessment concluded prior to the circular's issuance.
Key Issues
Whether the benefit of a subsequent CBIC circular, allowing ITC claims based on CA/CMA certificates despite GSTR-2A mismatch, should be extended to cases where assessment concluded before the circular's issuance.
Sections Cited
Section 73, Section 73(9), Rule 142, Section 107
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 29TH DAY OF JANUARY 2024 / 9TH MAGHA, 1945 WP(C) NO. 17809 OF 2023 PETITIONER: SHIJU GEORGE, AGED 51 YEARS S/O A.V.GEORGE, PROPRIETOR, ATHANICKAL AGRO AGENCIES, VII/253C, IX/168, TRIVENI ROAD, EDACKATTUVAYAL, ERNAKULAM, PIN 682313 RESIDING AT ATHANICKAL HOUSE, KARICODE, MULANTHURUTHY, PIN – 682314 BY ADVS. LAL K.JOSEPH SURESH SUKUMAR ANZIL SALIM T.A.LUXY P.MURALEEDHARAN (THURAVOOR) RESPONDENTS: 1 THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001 2 THE COMMISSIONER OF STATE TAX SGST DEPARTMENT, SGST DEPARTMENT TAX COMPLEX, KARAMANA, THIRUVANANTHAPURAM-695002., PIN – 695002 3 THE GOVERNMENT OF INDIA, REPRESENTED BY SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE , CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS ,GST POLICY WING, NEW DELHI - 110 001., PIN – 110001 4 THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, SGST DEPARTMENT, MINI CIVIL STATION, THRIPUNITHURA, PIN - 682301., PIN - 682301 BY ADV. JASMINE M.M., GOVERNMENT PLEADER
WP(C) NO. 17809 OF 2023 -2- THIS WRIT PETITION (CIVIL) HA
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