Lajeesh Babu vs. State Of Kerala
Held
The Court set aside the recovery notice and adjudication order, remanding the matter to the Assessing Authority. It directed the authority to reconsider the petitioner's ITC claim for FY 2017-18 by applying the guidelines in Circular No.183/15/2022-GST, allowing the petitioner to submit evidence, subject to a 10% deposit of the assessed amount.
Facts
The petitioner, a registered dealer, was denied Input Tax Credit (ITC) for the financial year 2017-18 because the supplier failed to mention the petitioner's GSTIN in FORM GSTR-1, leading to the ITC not reflecting in the petitioner's FORM GSTR-2A. This resulted in an adjudication order denying the ITC and a subsequent recovery notice.
Key Issues
Whether Input Tax Credit can be denied solely due to non-reflection in FORM GSTR-2A, particularly for the initial years of GST implementation. Whether the Assessing Authority must follow the procedure outlined in Circular No.183/15/2022-GST for reconciling ITC claims where there is a mismatch between FORM GSTR-3B and FORM GSTR-2A.
Sections Cited
Section 16 of CGST Act, Section 17 of CGST Act, Section 18 of 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 TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945 WP(C) NO. 33214 OF 2023 PETITIONER: LAJEESH BABU, PROPRIETOR, E B S CRANES & TRANSPORTS, CC29/3058D,MINI BYPASS JUNCTION, POONITHURA, ERNAKULAM, PIN – 682038. BY ADVS. SRI. LAL K. JOSEPH SRI. P. MURALEEDHARAN (THURAVOOR) SMT. T. A. LUXY SRI. SURESH SUKUMAR SRI. ANZIL SALIM RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. 2 THE COMMISSIONER OF STATE TAX, SGST DEPARTMENT, TAX COMPLEX, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002. 3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY), SGST DEPARTMENT, THEVARA, ERNAKULAM, PIN – 682015. 4 STATE TAX OFFICER (WORKS CONTRACT), SGST DEPARTMENT, CLAS TOWER, OLD RAILWAY STATION ROAD, KOCHI-682018, PRESENTLY REDESIGNED AS THE STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, SGST DEPARTMENT, MINI CIVIL STATION, THRIPUNITHURA, ERNAKULAM, PIN – 682301. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.10.2023, THE COURT ON THE SAME D
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