M/S. Karumpelil Medicals vs. The Assistant Commissioner
Held
The High Court found no grounds to interfere with the Assistant Commissioner's assessment order. It held that the petitioner failed to discharge the burden under Section 155 of the CGST Act by not providing cogent evidence for inward supplies, thus not satisfying the conditions under Section 16(2)(c).
Facts
The petitioner, a registered dealer, faced an assessment order denying Input Tax Credit (ITC) for the financial year 2017-2018 due to discrepancies between GSTR 3B and GSTR 2A. Despite multiple opportunities, the petitioner failed to produce credible documents for certain inward supplies, leading the Assistant Commissioner to deny ITC and levy interest and penalty.
Key Issues
Whether the assessment order denying Input Tax Credit (ITC) due to discrepancies between GSTR 3B and GSTR 2A and the petitioner's failure to provide credible evidence for inward supplies was legally justified.
Sections Cited
Section 73(9), Rule 142(5&6), Section 16(2)(c), Section 155, Section 107
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 TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 W.P.(C) NO.44150 OF 2023 PETITI
ONER: M/S. KARUMPELIL MEDICALS, KURUMPELLIL AVENUE, PATTATHANAM, KOLLAM, PIN-691 021 REPRESENTED BY ITS MANAGING PARTNER, MUHAMMED ASLAM BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, KERALA GOODS & SERVICE TAX DEPARTMENT TAX PAYER SERVICES, KOLLAM EAST, KOLLAM, PIN-691 021. 2 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN-110 001. 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI-110 001 REPRESENTED BY PRINCIPAL COMMISSIONER(GST). 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. SRI. P.R. SREEJITH SMT. RESHMITA RAMACHANDRAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR AD
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