Ansil Ibrahim Vs Assistant Commissioner, State Tax
Date: September 24, 2023
Subject Matter
WP dismissed as the petitioner did not respond to the show cause notice or provide any evidence to support their claim for input tax credit.
Summary
The petitioner, who operates a proprietorship firm called 'M/s Light House', filed a writ petition under Article 226 of the Constitution of India. The Assessing Authority denied the petitioner's claim for input tax credit of Rs.98,479/- u…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Jasmin M M, learned Government Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by t…