Ambalathveetil Abdu Mohammed @ A A Mohammed vs. State Of Kerala
Held
The Court directed the petitioner to submit an explanation to the notice within one week. The 2nd respondent (State Tax Officer) was ordered to adjudicate the matter after providing an opportunity of hearing, ensuring no demand is enforced until a final decision is taken.
Facts
The petitioner challenged a notice (Ext.P3, Form GST ASMT-10) demanding Rs. 14,33,649/- for alleged improper availment of input tax credit, contending there was no wrongful availment and the demand was bad in law.
Key Issues
Whether a notice alleging improper availment of input tax credit can lead to an immediate demand without a proper hearing, and what due process should be followed by the tax authorities.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WP(C) NO. 24242 OF 2022 PETITIONER: AMBALATHVEETIL ABDU MOHAMED @ A A MOHAMMED AGED 66 YEARS S/O ABDU, PROPRIETOR M/S AMBALATH IMPORTS GROUND FLOOR, 19/388, A,B,C,D,E, DIYA COMPLEX, 4 WAY JUNCTION, CHERPU, THRISSUR – 680 561. BY ADVS. PARVATHY VIJAYAN S.SIBHA RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 2 STATE TAX OFFICER, (WC & LT) SGST DEPARTMENT, POOTHOLE P.O THRISSUR – 680 004. 3 COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARANAMANA, THRIVANATHAPURAM, PIN - 695002 ADV. THUSHARA JAMES (SR.GP), ADV. P.R. SREEJITH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24242 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by Ex.P3 notice, whereby the petitioner has been called upon to remit a sum of Rs.14,33,649/- on account of improper availment of input tax credit. It is the case of the petitioner that
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.