Mr.Goparaj Gopalakrishnan Pillai vs. The State Tax Officer-1
Held
The High Court, relying on its previous judgment in Diya Agencies, held that ITC cannot be denied merely because it is not reflected in Form GSTR-2A or due to non-remittance by the supplier. The Court set aside the assessment order and remanded the matter, directing the Assessing Officer to provide the petitioner an opportunity to submit evidence to prove the genuineness of their ITC claim.
Facts
The petitioner challenged an assessment order disallowing input tax credit (ITC) of Rs.19,830/-, along with interest and penalty, for the financial year 2017-2018. The disallowance was based on a mismatch between ITC claimed in GSTR-3B and that reflected in GSTR-2A, with the Assessing Officer concluding that the supplier had not remitted the tax.
Key Issues
Whether input tax credit can be denied solely based on a mismatch between GSTR-3B and GSTR-2A or non-remittance by the supplier, without allowing the assessee to provide evidence of genuine transactions.
Sections Cited
Section 73, Section 73(1), Section 73(5)
AI-generated summary — verify with the full judgment below
WPC No.29855 of 2023 -: 1: - IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 5TH DAY OF OCTOBER 2023 / 13TH ASWINA, 1945 WP(C) NO. 29855 OF 2023 PETITIONER: MR.GOPARAJ GOPALAKRISHNAN PILLAI AGED 46 YEARS PROPRIETOR, M/S TAURUS COMMUNICATION, 11/307, PUTHIYAKAVU, MAVELIKKARA, ALAPUZHA, KERALA, PIN - 690558 BY ADVS. K.LATHA JOMTON F. PAYANKAN RESPONDENTS: 1 THE STATE TAX OFFICER-1 KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, COURT ROAD, MAVELIKARA ALAPUZHA SECOND CIRCLE, .THRIPUNITHURA. 682301, PIN - 690101 2 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES DEPARTMENT , KOTTAYAM, PIN - 686002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.09.2023, THE COURT ON 05.10.2023 DELIVERED THE FOLLOWING:
WPC No.29855 of 2023 -: 2: - DINESH KUMAR SINGH, J. ------------------------------------------ W.P.(C) No. 29855 of 2023 ------------------------------------------ Dated: 5th October 2023 JUDGMENT The petitioner has approached this Court with the present writ petition impugning Ext.P1 Show Cause Notice and Ext.P1(A) asses
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