Latta Innovations Private Limited vs. Union Of INDIA
Held
The High Court dismissed the writ petition, noting that the petitioner had approached the court without availing the opportunity to file a representation before the Joint Commissioner. However, the Court granted the petitioner a final opportunity to file a representation within ten days, directing the Joint Commissioner to pass a reasoned order after hearing the petitioner.
Facts
The petitioner's Input Tax Credit (ITC) of Rs. 21,42,172/- was blocked by the Joint Commissioner under Rule 86A of the CGST/SGST Rules, 2017. This action was taken due to an investigation finding that the petitioner's supplier, M/s Group K Enterprises, was a fake and non-existent entity that had passed on fake ITC. The petitioner challenged this blocking and sought to quash the blocking order.
Key Issues
Whether the blocking of Input Tax Credit under Rule 86A of the CGST/SGST Rules, 2017, was ultra vires or unconstitutional, and the validity of the specific order blocking the petitioner's ITC.
Sections Cited
Rule 86A, Section 48
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF DECEMBER 2023 / 27TH AGRAHAYANA, 1945 WP(C) NO. 42111 OF 2023 PETITIONER: LATTA INNOVATIONS PRIVATE LIMITED AGED 38 YEARS T.C. 31 /575(2) ,SNNRA -PETTAH PETTAH .P.O. THIRUVANANTHAPURAM REPRESENTED BY MANAGING DIRECTOR CHEENATH RAPPAI VICTOR, PIN - 695024 BY ADVS. SREEJI M.M MADHUSOODANANNAIR.P RESPONDENTS: 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 SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM., PIN - 695001 3 JOINT COMMISSIONER TAX PAYER SERVICE CIRCLE,NATTIKA STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR THRISSUR., PIN - 680004 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING NORTH BLOCK, NEW DELHI, REPRESENTED BY PRINCIPAL COMMISSIONER (GST), PIN - 110001 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.42111 of 2023 2 JUDG
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