G.K. Traders vs. Joint Commissioner
Held
The High Court directed the Revenue to adjudicate the show cause notices and take a decision within ten days. The petitioner was ordered to appear with necessary documents, and no coercive measures were to be taken until a decision was rendered.
Facts
G.K. Traders sought Input Tax Credit (ITC) of Rs. 19.58 lakhs for purchases from M/s. M.M. Traders. The Revenue alleged the supplier lacked legal entity and the ITC claim was fraudulent, issuing show cause notices to which the petitioner replied, but no decision was taken.
Key Issues
Whether the petitioner is entitled to Input Tax Credit (ITC) disputed by the Revenue as fictitious, and the delay by the Revenue in adjudicating the show cause notices issued.
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 4TH DAY OF SEPTEMBER 2023 / 13TH BHADRA, 1945 WP(C) NO. 28275 OF 2023 PETITIONER: G.K. TRADERS VENGATT BUILDING, PETTA, FEROKE, KOZHIKODE, KERALA REPRESENTED BY ITS MANAGING PARTNER, MR.FAISAL, PIN – 673
BY ADVS. AMMU CHARLES K.MANOJ CHANDRAN RESPONDENTS: 1 JOINT COMMISSIONER OFFICE OF JOINT COMMISSIONER, TAX PAYERS DIVISION, STATE GST DEPARTMENT, KOZHIKKODE, PIN – 673 006. 2 ASSISTANT COMMISSIONER/ DEPUTY COMMISSIONER OFFICE OF JOINT COMMISSIONER, TAX PAYER SERVICE CIRCLE,FEROKE, STATE GST DEPARTMENT, KOZHIKKODE, PIN – 673 631. SMT. JASMINE M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 28275/2023 : 2 : DINESH KUMAR SINGH, J. --------------------------------------------------------- W.P.(C). No. 28275 of 2023
--------------------------------------------------------- Dated this the 4th day of September, 2023. JUDGMENT
The present writ petition has been filed by the petitioner for a direction to the
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.