Perekudiyil Paulose Kuriakose vs. Deputy Commissioner
Held
The High Court set aside the assessment and appellate orders, remitting the matter to the assessing authority. The authority was directed to reconsider the case afresh, taking into account Circular No. 183/15/2022-GST dated 27.12.2022, after affording the petitioner a personal hearing.
Facts
The petitioner's input tax credit claim for FY 2017-18 was disallowed by the assessing authority and upheld by the appellate authority due to a mismatch between GSTR-3B and GSTR-2A. The petitioner contended that difficulties in initial GST implementation and a subsequent circular should be considered.
Key Issues
The key issue was whether input tax credit could be disallowed solely based on GSTR-3B and GSTR-2A mismatch for FY 2017-18, and if Circular No. 183/15/2022-GST provided relief for such cases.
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 THURSDAY, THE 18TH DAY OF JANUARY 2024 / 28TH POUSHA, 1945 WP(C) NO. 2207 OF 2024 PETITIONER: PEREKUDIYIL PAULOSE KURIAKOSE, AGED 64 YEARS, S/O. P. P. PAULOSE, DOOR NO-12, PEREKUDIYIL BUILDING, RAJAKUMARI SOUTH P. O., SANTHANPARA, IDUKKI DISTRICT, PIN – 685619. BY ADVS. SRI. K. J. ABRAHAM SRI. ARAVINDAKSHAN K. R. SRI. NIKHIL JOHN RESPONDENTS: 1 DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, CIVIL STATION, THODUPUZHA P. O., IDUKKI DISTRICT, PIN – 685584. 2 JOINT COMMISSIONER(APPEALS)-V, STATE GST DEPARTMENT, TAX COMPLEX, PERUMANNOOR P. O., THEVARA, ERNAKULAM DISTRICT, KOCHI, PIN – 682015. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2207 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 2207 of 2024 ------------------------- Dated this the 18th day of January, 2024 JUDGMENT
Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Jasmine M. M., learned Government Pleader for the respondents.
The judgment continues below.
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