Shamnad Abdul Kabeer vs. Union Of INDIA
Held
The Court directed the respondent authority to expeditiously consider the petitioner's pending rectification/refund application after providing an opportunity of hearing. It also ordered that no coercive measures be taken against the petitioner until a final decision is made on the application.
Facts
An assessee mistakenly claimed IGST input tax credit under CGST and SGST heads instead of IGST for the period July 2017 to March 2018, leading to an assessment order. The petitioner filed rectification/refund applications under Rule 89(1)(A) which remained undecided.
Key Issues
Whether an assessee can rectify a mistake of wrongly claiming IGST input tax credit under CGST/SGST heads, and if the authorities are obligated to consider their application for such rectification/refund.
Sections Cited
Central Goods and Services Tax Act, State Goods and Services Tax Act, Rule 89(1)(A)
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 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 ADMIS
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