Parameswaran. E.C. vs. The Assistant Commissioner
Held
The High Court noted the availability of an alternate remedy of appeal under Section 107 of the CGST Act, for which the limitation period had been extended until January 31, 2024. The Court disposed of the writ petition, granting the petitioner liberty to approach the Appellate Authority within one month.
Facts
The petitioner challenged assessment and rectification orders (Exhibits P-3 and P-5) which determined a tax liability of over Rs. 2.22 Crores and rejected unutilized Input Tax Credit (ITC) for the financial year 2017-18. The rejection was based on the petitioner's failure to avail ITC before the last date as per Section 16(4) of the CGST Act.
Key Issues
The primary legal issue was the challenge to assessment and rectification orders disallowing unutilized Input Tax Credit due to non-availment within the statutory time limit. The High Court considered whether to exercise its writ jurisdiction given the availability of a statutory appellate remedy.
Sections Cited
Section 16(4) CGST Act, Section 20 IGST Act, Section 11 Goods and Services Tax (Compensation to States) Act, Section 107 CGST Act
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 FRIDAY, THE 10TH DAY OF NOVEMBER 2023 / 19TH KARTHIKA, 1945 WP(C) NO. 24767 OF 2023 PETITIONER: PARAMESWARAN E. C., PROPRIETOR, M/S. LAKSHMI MARKETING, KAREKKAD, KAVALAPPARA, SHORANUR, PALAKKAD, PIN – 679523. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V. MENON SRI. R. SREEJITH SMT. K. KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAXPAYER SERVICES CIRCLE, CIVIL STATION, OTTAPALAM, PALAKKAD, PIN – 679104. 2 THE STATE GST OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, OTTAPALAM, PALAKKAD, PIN – 679104. 3 JOINT COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAXPAYER SERVICES CIRCLE, PALAKKAD, PIN – 678001. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110001. 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. WP(C) NO. 24767 OF 2023 2 6 GOODS & SERVICES TAX NETWORK, REPRESENTED BY CHAIRMAN, WORLD MARK 1, AERO
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