Unity Ooh Media Solutions PVT. LTD; vs. Deputy State Tax Officer (Addl. Charge)
Held
The High Court set aside the assessment order, holding that denying ITC solely due to supplier non-filing or non-reflection in GSTR-2A, without giving the assessee an opportunity to prove the genuineness of the claim, is unsustainable. The matter was remanded to the assessing authority for a fresh decision after hearing the petitioner and examining evidence.
Facts
The petitioner challenged an assessment order denying Input Tax Credit (ITC) for the period July 2017 to March 2018. The ITC was denied under Section 16(4) because the petitioner's suppliers had not filed GSTR-1 returns by the due date, and the petitioner claimed they could not respond to notices or attend hearings.
Key Issues
Can Input Tax Credit be denied solely based on the supplier's failure to file GSTR-1 returns, without providing the assessee an opportunity to prove the genuineness of their ITC claim?
Sections Cited
Section 16(4), Section 73(9)
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 THURSDAY, THE 21ST DAY OF DECEMBER 2023 / 30TH AGRAHAYANA, 1945 WP(C) NO. 42429 OF 2023 PETITIONER/S: UNITY OOH MEDIA SOLUTIONS PVT. LTD; AGED 57 YEARS UNITY OOH MEDIA SOLUTIONS PVT. LTD; 32/1175F, UNITY ENCLAVE, CIVIL LINE ROAD, PALARIVATTOM, COCHIN, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. UMMER REFEEQUE., PIN - 682025 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 DEPUTY STATE TAX OFFICER (ADDL. CHARGE), DEPUTY STATE TAX OFFICER (ADDL. CHARGE), STATE GST DEPARTMENT, TAX PAYER SERVICES CIRCLE PALARIVATTOM AT ERNAKULAM, COCHIN, PIN - 682015 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS , CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110023, REPRESENTED BY ITS UNDER SECRETARY. 3 STATE OF KERALA, STATE OF KERALA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 COMMISSIONER OF STATE TAX, COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN - 695022 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVIN
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