Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 17TH DAY OF JANUARY 2024 / 27TH POUSHA, 1945 WP(C) NO. 1829 OF 2024 PETITIONER/S:
SHAMNAD ABDUL KABEER AGED 49 YEARS S/O ABDUL KABEER , CHERUKONATH THADATHARIKATHUVEEDU ,POTHENCODE ,P.O THIRUVANANTHAPURAM., PIN - 695584 BY ADVS.
SREEJI M.M MADHUSOODANANNAIR.P RESPONDENT/S:
1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O. -, PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM G.P.0., THIRUVANANTHAPURAM., PIN - 695001 3 CHAIRPERSON GST COUNCIL DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O., PIN - 110001 4 CHAIRMAN GOODS AND SERVICES TAX NETWORK EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI, PIN - 110037 5 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM., PIN - 695002 6 ASSISTANT TAX OFFICER TAX PAYER SERVICE CIRCLE 4TH FLOOR ,REVENUE TOWER ,SGST NEDUMANGAD -, PIN - 695541 JASMINE M.M. -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1829 OF 2024 2 JUDGM
ENT
The petitioner, an assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017, has approached this Court in the present writ petition seeking a writ of mandamus directing the 6th respondent to set off input tax credit of IGST to the tune of Rs.5,61,910/-, which was wrongly claimed under the heads of CGST and SGST for the period July, 2017 to March, 2018 against the output tax liability of the petitioner for the said period.
2. The financial year is of 2017-18. The petitioner had received IGST tax credit through inter state inward supply of goods. The total amount of IGST Credit as reflected in GSTR 2A was Rs.5,61,910/-. The petitioner while preferring monthly return in GSTR 3B for July, 2017, by mistake claimed the entire input tax credit of Rs.5,61,910 /- against the output tax of CGST and SGST, instead of claiming it under the head IGST. This mistake had resulted in passing the assessment order in Ext.P1.
Learned counsel for the petitioner further submits that the petitioner has filed rectification application in GST RFD-01 on
WP(C) NO. 1829 OF 2024 3 02.01.2024 as provided under Rule 89(1)(A) of the Goods and Services Tax Rules, 2017. However, no decision has been taken on the said refund application, Ext.P4, till date. He, therefore, submits that the 6th respondent may be directed to consider Ext.P4 application and pass necessary orders thereon, in accordance with law, and till a decision is taken on the said application as above, no coercive measure be taken against the petitioner for realisation of the tax assessed in Ext.P1 assessment order.
3. Smt.Jasmine M.M., learned Government Pleader, submits that Ext.P4 application has been filed only on 01.02.2024 and that this Court may direct the 6th respondent for consideration of the said application filed by the petitioner, and that the 6th respondent shall consider the application, in accordance with law, and pass necessary orders.
4. Considering the aforesaid submissions, and the facts of the case, the present writ petition is disposed of with direction to the 6th respondent to consider Ext.P4 application filed by the petitioner/assessee and pass necessary orders thereon expeditiously, in accordance with law. Needless to say that the petitioner could be afforded an opportunity of hearing before
WP(C) NO. 1829 OF 2024 4 final order is passed on Ext.P4 application. Until final order is passed on Ext.P4 application as above, no coercive measures shall be taken against the petitioner for realisation of the tax amount assessed in Ext.P1 order.
Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 1829 OF 2024 5 APPENDIX OF WP(C) 1829/2024 PETITIONER EXHIBITS Exhibit-P1 A TRUE COPY OF THE ASSESSMENT ORDER DRC- 07 ISSUED BY THE 6TH RESPONDENT DATED 08- 12-2023 Exhibit-P2 A TRUE COPY OF THE STATEMENT OF INPUT TAX CREDIT REFLECTED IN FORM GSTR-2A Exhibit-P3 A TRUE COPY OF THE REFUND APPLICATION FOR SETTING OF IGST CREDIT AVAILABLE IN GSTR- 2A FOR SETTING OF ITC CLAIM OF AMOUNT RS.
1,76,910 SHOWN IN CGST AND SGST COLUMN IN TABLE -4 OF MONTHLY RETURN GSTR-3B CLAIM APPLICATION EDITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 02.01.2024 FOR PROCESSING REFUND APPLICATION Exhibit-P4 A TRUE COPY OF THE REFUND APPLICATION FOR SETTING OF IGST CREDIT AVAILABLE IN GSTR- 2A FOR SETTING OF ITC CLAIM OF AMOUNT RS.
1,93,500 SHOWN IN CGST AND SGST COLUMN IN TABLE -4 OF MONTHLY RETURN GSTR-3B CLAIM APPLICATION EDITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 02.01.2024 FOR PROCESSING REFUND APPLICATION Exhibit-P5 A TRUE COPY OF THE REFUND APPLICATION FOR SETTING OF IGST CREDIT AVAILABLE IN GSTR- 2A FOR SETTING OF ITC CLAIM OF AMOUNT RS.
1,91,500/- SHOWN IN CGST AND SGST COLUMN IN TABLE -4 OF MONTHLY RETURN GSTR-3B CLAIM APPLICATION EDITION FILED BY THE PETITIONER BEFORE THE 6TH RESPONDENT DATED 02.01.2024 FOR PROCESSING REFUND APPLICATION Exhibit-P6 A TRUE COPY OF THE JUDGEMENT IN W. P. (C) NO. 44117 OF 2023 DATED 3.1.2023 OF THIS HON'BLE COURT