Nahasshukoor ( N S Metals) Vs Assistant Commissioner second Circle
Date: September 24, 2023
Subject Matter
WP dismissed as petitioner himself has given up his right to prove his claim for ITC by not providing any evidence in respect of his claim
Summary
The case involves a writ petition filed by the petitioner, who runs a proprietorship firm, against the Assessing Authority's denial of their claim for input tax credit under the Central GST (CGST) and State GST (SGST) Acts. The petitioner was iss…
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 Rasmitha Ramachandran, 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 proprietorshi…