Goparaj Gopalakrishnan Pillai (Taurus Comm) Vs State Tax Officer
Date: October 4, 2023
Subject Matter
ITC cannot be denied solely based on the non-remittance of tax by the supplier and the absence of the tax in Form GSTR-2A
Summary
The case involves a petitioner who has approached the court to challenge a show cause notice and assessment order that disallowed their claim for input tax credit. The petitioner had availed and utilized excess input tax credit, which was later deeme…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court with the present writ petition impugning Ext.P1 Show Cause Notice and Ext.P1(A) assessment order whereby the petitioner’s claim for input tax credit to an extent of Rs.19,830/- has been proposed to be disallowed vide Ext.P1 show cause notice and vide Ext.P1(A) order, it has been disallowed. Interest…