Ansil Ibrahim vs. Assistant Commissioner
Held
The High Court held that the petitioner failed to discharge the burden of proof for claiming ITC as mandated by Section 155 and Section 16(2) of the GST Act. Since the petitioner did not provide any evidence or appear for the hearing despite the show cause notice, the Court found no substance in the writ petition and declined to interfere with the assessment order.
Facts
The petitioner challenged an assessment order denying input tax credit (ITC) of Rs. 98,479/- each under CGST and SGST, along with interest and penalty, for the tax period 2017-18. The denial stemmed from the petitioner's failure to respond to a show cause notice under Section 73(1) or appear for a personal hearing to substantiate the ITC claim, which showed discrepancies between GSTR 2A and GSTR 3B.
Key Issues
Whether the Assessing Authority was justified in denying input tax credit when the petitioner failed to respond to a show cause notice or provide evidence to discharge the burden of proof for the ITC claim under the GST Act.
Sections Cited
Section 73(1), Section 155, Section 16, Section 16(2), Section 38, Section 39, Section 41
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 25TH DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 31165 OF 2023 PETITIONER/S:
ANSIL IBRAHIM, AGED 43 YEARS, S/O IBRAHIM, PROPRIETOR M/S LIGHT HOUSE, CHERAKKULAM, POWER HOUSE ROAD, ALAPPUZHA, PIN - 688007
BY ADV A.KRISHNAN RESPONDENT/S: 1 ASSISTANT COMMISSIONERSECOND CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, COLLECTORATE, ALAPPUZHA, PIN - 688001 2 UNION OF INDIAREPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001 3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, GST POLICY WING, NORTH BLOCK, NEW DELHI - 110001, REPRESENTED BY PRINCIPAL COMMISSIONER (GST)., PIN - 110001 4 STATE OF KERALAREPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 5 STATE TAX OFFICER, (ARREAR RECOVERY) OFFICE OF JOINT COMMISSIONER, TAX PAYER SERVICES, STATE GOODS & SERVICE TAX DEPARTMENT, ALAPPUZHA, PIN - 688001
JASMINE M.M.-G.P THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLL
The judgment continues below.
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