Jayakrishnan .K.S vs. Union Of INDIA
Held
The Court directed the Assistant Tax Officer to expeditiously consider the petitioner's rectification application (Ext.P4) in accordance with law, after affording an opportunity of hearing. It further ordered that no coercive measures be taken against the petitioner until a final decision is rendered on the application.
Facts
An assessee mistakenly claimed IGST input tax credit as CGST and SGST for the period July 2017 to March 2018, resulting in an assessment order. The petitioner subsequently filed a rectification application (GST RFD-01) under Rule 89(1)(A) to correct this error.
Key Issues
Whether the tax authorities should be directed to consider the petitioner's application for rectifying a mistaken claim of input tax credit and provide interim protection against coercive action.
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 3RD DAY OF JANUARY 2024 / 13TH POUSHA, 1945 WP(C) NO. 44117 OF 2023 PETITIONER/S: JAYAKRISHNAN .K.S AGED 45 YEARS D/O KESAVAN 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
WP(C) NO. 44117 OF 2023 2 THIRUVANANTHAPURAM, PIN - 695002 6 ASSISTANT TAX OFFICER TAX PAYER SERVICE CIRCLE 4TH FLOOR ,REVENUE TOWER ,SGST NEDUMANGAD., PIN - 695541 OTHER PRESENT: SMT.JASMINE M.M.-GP THIS WRIT
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.