Judgment
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 1.
Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Jasmine M. M., learned Government Pleader for the respondents.
2.
The petitioner is a registered dealer under the provisions of CGST/SGST Act, 2017. The petitioner had filed GST returns in GSTR – 3B. The assessing authority noticed that the petitioner had claimed excess input tax credit of Rs. 47,286/- which was not reflected in GSTR – 2A and same was liable to be disallowed. The petitioner was issued a show cause notice in respect of the alleged excess claim of input tax credit. The ground for issuing the show cause notice was that there was a mismatch between Form GSTR – 3B and GSTR – 2A in respect of the input tax credit claimed by the petitioner. The assessing authority on the ground of mismatch between GSTR – 3B filed by the petitioner and GSTR – 2A, disallowed the input tax credit vide the impugned assessment order in Exhibit P-5 dated 18.05.2022 and the total demand of
WP(C) NO. 2207 OF 2024 3 Rs. 1,21,257/- along with interest has been communicated to the petitioner. Aggrieved by the said order, petitioner had filed appeal. However, the appellate authority vide Exhibit P-7 order dated 29.08.2020 disallowed the appeal and upheld the order passed by the assessing authority.
3.
The learned Counsel for the petitioner submits that the financial year is 2017-18 and it was the initial stage of the implementation of the GST provisions. Dealers had faced difficulties in understanding, uploading and correctly filing returns. Considering the said difficulties in the initial stage of the implementation of the GST regime, the Central Board of Indirect Taxes and Customs issued Circular No. 183/15/2022-GST dated 27.12.2022 giving relaxation to the dealers in respect of the financial year 2017-18 and 2018-19. learned Counsel for the petitioner submits that petitioner’s case also comes within the scope of the above Circular dated 27.12.2022.
4.
Considering above facts and provision of the Circular mentioned above, the present writ petition is allowed. The impugned orders in Exhibits P-5 and P-7 are set aside and the matter is remitted back to the assessing authority to consider the
WP(C) NO. 2207 OF 2024 4 case of the petitioner afresh in the light of the Circular No.
183/15/2022-GST dated 27.12.2022. The petitioner should be afforded an opportunity of personal hearing before finalising the fresh assessment on remand.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 2207 OF 2024 5 APPENDIX OF WP(C) 2207/2024 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE NOTICE IN ASMT-10 DATED 23.09.2020 WITH ANNEXURE FOR THE PERIOD JULY 2017 TO MARCH 2018 ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF FORM GST ASMT-11 REPLY TO NOTICE ARN:ZD320121000515D DATED 02.01.2021 EXHIBIT P3 TRUE COPY OF SHOW CAUSE NOTICE U/S.73 DATED 17.01.2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF DECLARATION DATED 17.02.2022 ISSUED BY THE SUPPLIER OF THE PETITIONER M/S. EASTERN AGENCIES, ADIMALI WHICH WAS SUBMITTED BEFORE THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ORDER PASSED U/S.73 OF THE GST ACT DATED 18.05.2022 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE APPEAL MEMORANDUM IN FORM GST APL-01 DATED 18.06.2022 WITH ANNEXURE AND GROUNDS FILED BEFORE THE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF THE APPELLATE ORDER PASSED BY THE 2ND RESPONDENT IN GSTA-230/2022 DATED 29.08.2022 EXHIBIT P8 TRUE COPY OF THE JUDGMENT PASSED BY THIS HON'BLE COURT IN WP(C) NO-1060 OF 2024 DATED 10.01.2024