Jaison Geevarghese Oommen vs. The Superintendent
Held
The High Court, after hearing the petitioner's counsel, disposed of the writ petitions. It granted the petitioner liberty to raise all grounds regarding his ITC eligibility before the Assessing Authority and to take recourse to appropriate legal proceedings if an adverse order is passed.
Facts
The petitioner, a proprietor of a cashew factory, filed multiple writ petitions concerning his eligibility for input tax credit (ITC) which was not reflected in his GSTR 2A. He had submitted letters to the GST authorities regarding this discrepancy.
Key Issues
The primary legal issue was the petitioner's entitlement to input tax credit not reflected in GSTR 2A and the appropriate forum to adjudicate this claim.
Sections Cited
GSTR 2A
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 MONDAY, THE 6TH DAY OF NOVEMBER 2023 / 15TH KARTHIKA, 1945 WP(C) NO. 36404 OF 2023 PETITIONER/S:
JAISON GEEVARGHESE OOMMEN AGED 49 YEARS PROPRIETOR, M/S. ST. MARY'S CASHEW FACTORY PUTHOOR, KOLLAM, PIN - 691507
BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENT/S:
1 THE SUPERINTENDENT CENTRAL GOODS & SERVICES TAX, KOTTARAKKARA RANGE, KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691506 2 M/S. DEENA CASHEW COMPANY CHERUVAKKAL P.O, ELAMADU, KOLLAM, PIN - 691533 3 THE COMMISSIONER OF CENTRAL TAX & EXCISE GPO LANE, PALAYAM, THIRUVANANTHAPURAM, PIN - 695001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695002 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001
W.P.(C) No.36404, 36492, 36515 & 36553/2023
-2-
6 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
RE
The judgment continues below.
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