Nahasshukoor vs. Assistant Commissioner
Held
The High Court held that since the petitioner failed to provide any evidence to substantiate his claim for ITC despite being issued a show cause notice and offered a personal hearing, he effectively gave up his right to prove the claim. The Court found no reason to intervene, as the burden of proof under Section 155 rests with the claimant.
Facts
The petitioner's claim for Input Tax Credit (ITC) of Rs. 46,997/- each under CGST and SGST for the tax period 2017-18 was denied by the Assessing Authority, along with interest and penalty, totaling Rs. 2,01,230/-. This denial occurred because the petitioner failed to respond to the show cause notice under Section 73(1) or appear for a personal hearing, thus not discharging the burden of proof for the ITC claim.
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 appear for a hearing, thereby not discharging the burden of proof under the GST Act.
Sections Cited
Section 73(1), Section 16, Section 16(2), Section 38, Section 39, Section 41, Section 155
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. 31184 OF 2023 PETITIONER/S:
NAHASSHUKOOR, AGED 32 YEARS S/O ABDUL SHUKOOR, PROPRIETOR M/S N. S. METALS, JAMEELAMANZIL, SANATHANAM WARD, ALAPPUZHA, PIN - 688001
BY ADV A.KRISHNAN RESPONDENT/S: 1 ASSISTANT COMMISSIONERSECOND CIRCLE, STATE GOODS & SERVICE TAX DEPARTMENT, COLLETORATE, 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
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2023, THE COURT ON THE SAME DAY DELIVER
The judgment continues below.
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