M/S. Kerala Electricals & Allied Engineering Co.LTD. vs. The Deputy Commissioner
Held
The High Court declined to interfere with the assessment order, noting the availability of a statutory appeal remedy under Section 107 of the CGST/SGST Act. It disposed of the writ petition, granting the petitioner liberty to file an appeal before the Appellate Authority and extended the limitation period until January 31, 2024.
Facts
M/s. Kerala Electricals & Allied Engineering Co. Ltd., a government undertaking, sub-contracted work for supplying and erecting street lights and claimed Input Tax Credit (ITC) on GST paid to sub-contractors. The Deputy Commissioner denied the ITC, levied interest and penalty, leading to a total demand of Rs. 64,02,467/-, which the petitioner challenged via a writ petition.
Key Issues
Whether the petitioner was entitled to Input Tax Credit for GST paid to sub-contractors, and whether the High Court should exercise its writ jurisdiction when a statutory appellate remedy is available.
Sections Cited
Section 107, Section 70
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM 12 ptPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945 WP(C) NO. 395 OF 2023 PETITIONER/S: M/S. KERALA ELECTRICALS & ALLIED ENGINEERING CO.LTD., KEL ROAD, MULAVANA, KOLLAM -691501, REPRESENTED BY ITS SENIOR MANAGER (F&A), SUBRAMANIAN.R.R. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, ASRAMAM, KOLLAM-691002. 2 THE COMMISSIONER OF COMMERCIAL TAXES, SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUIVANANTHAPURAM, PIN - 695002 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV PUBLIC PROSECUTOR OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.395 of 2023 2 JUDGMENT Dated this the 19th day of January, 2024 Heard Ms. Parvathy Menon, a young and promising counsel of this Court for the petitioner and Ms.Jasmine M.M., learned, efficient Go
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