Divya S.R. vs. Union Of INDIA
Held
The Court directed the 6th respondent to expeditiously consider the petitioner's rectification application (Ext.P4) after affording an opportunity of hearing. It also ordered that no coercive measures be taken against the petitioner for realization of the assessed tax until a final decision is made on the application.
Facts
The petitioner, 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. They filed a rectification application (Ext.P4) under Rule 89(1)(A) of the GST Rules, 2017, which remained undecided by the tax authority.
Key Issues
Whether the tax authority should be directed to consider an assessee's application for rectification of input tax credit wrongly claimed under CGST/SGST instead of IGST, and whether interim protection from coercive action should be granted until a decision is made.
Sections Cited
Central Goods and Services Tax Act, 2017, State Goods and Services Tax Act, 2017, Rule 89(1)(A) of the Goods and Services Tax Rules, 2017
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 3RD DAY OF JANUARY 2024 / 13TH POUSHA, 1945 WP(C) NO. 38 OF 2024 PETITIONER/S: DIVYA S.R. AGED 41 YEARS D/O SUKUMARAN NAIR, ADHIL MANZIL, THEKKADA , VEMBAYAM.P.O. THIRUVANANTHAPURAM, PIN – 695615. 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 GST COUNCIL THROUGH ITS CHAIR PERSON, 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
WP(C) NO. 38 OF 2024 2 6 ASSISTANT TAX OFFICER TAX PAYER SERVICE CIRCLE, SGST, 4TH FLOOR , REVENUE TOWER, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541 OTHER PRESENT: SMT.JASMINE M.M.-GP
The judgment continues below.
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