M/S. Kochi Medicals vs. State Tax Officer
Held
The High Court set aside the assessment and appellate orders, remitting the matter back to the assessing authority. The authority is directed to reconsider the petitioner's ITC claim afresh in light of Circular No. 183/15/2022-GST dated 27.12.2022, after affording an opportunity of personal hearing.
Facts
A registered dealer's Input Tax Credit (ITC) claim for the period July 2017 to March 2018 was disallowed due to a mismatch between GSTR-3B and GSTR-2A. The assessment order under Section 73 and the subsequent appellate order dismissing the appeal were challenged, arguing the case falls under a specific CBIC Circular.
Key Issues
Whether the disallowance of Input Tax Credit due to GSTR-3B and GSTR-2A mismatch for the initial GST implementation period should be reconsidered in light of Circular No. 183/15/2022-GST.
Sections Cited
Section 73, Rule 46
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 10TH DAY OF JANUARY 2024 / 20TH POUSHA, 1945 WP(C) NO. 1060 OF 2024 PETITIONER: M/S. KOCHI MEDICALS, 180-T,10, VANDANAM P. O., ALAPPUZHA DISTRICT, REPRESENTED BY ITS PROPRIETOR, SAJEEV, S/O. GANGADHARAN K., KULATHIL HOUSE, POONTHOPU WARD, AVALUKUNNU P. O., ALAPPUZHA DISTRICT, PIN – 688005. BY ADVS. SRI. K. J. ABRAHAM SRI. ARAVINDAKSHAN K. R. SRI. NIKHIL JOHN SRI. S. VINODKUMAR RESPONDENTS: 1 STATE TAX OFFICER, KERALA STATE GST DEPARTMENT, 1ST CIRCLE, ALAPPUZHA DISTRICT, PIN – 688001. 2 JOINT COMMISSIONER, (APPEALS)-II, KERALA STATE GST DEPARTMENT, STATE GST COMPLEX, BAPUJI NAGAR, ASRAMAM P. O., KOLLAM DISTRICT, PIN – 691002. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1060 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.1060 of 2024 ------------------------- Dated this the 10th day of January, 2024 JUDGMENT
Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Reshmita Ra
The judgment continues below.
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