Gokul Enterprises Vs Deputy Commissioner of State Tax
Date: October 31, 2023
Subject Matter
ITC claim dispute: Petitioner to present all relevant documents before the assessing authority
Summary
The petitioner filed a writ petition seeking the quashing of Ext.P1 assessment order and Ext.P2 recovery notice. The petition also sought a declaration that certain sections of the Central Goods and Service Tax Act, as well as rules under the Act, are unconstitutional, arbitrary, discriminatory, and violative of specific articles of the Constitution of India. The court allowed the writ petition, setting aside the impugned orders and directing the petitioner to appear before the assessing authority with relevant documents. The assessing authority was instructed to examine the documents and pass a revised order if satisfied with the petitioner's claim for Input Tax Credit.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been field for the following reliefs:-
“(i) Issue a Writ or certiorari or any other appropriate writ, order or direction, quashing Ext.P1 assessment order and Ext.P2 recovery notice.
(ii) To declare section 16(2)(c) of the Central Goods and Service Tax Act, 2017 and the Kerala State Goods and Service Tax Act, 2017 and Sub Rule (4) of Rule 36 of the Central Goods and Service Tax Rules and Kerala State Goods and Service Tax Rules as unconstitutional, arbitrary, discriminatory and violative of Article 14, Article 19(1)(g) and Article 300A of the constitution of India.
(iii) Declaring / reading down Section 16(2)(c) of the Central Goods and Service Tax Act 2017 being ultra vires Section 16(1) and objective of the Central Goods and Services Tax Act, 2017.
(iv) Grant such other relief as may be prayed for and as this Hon’ble Court may deem fit in the circumstances of the case.”
2. The learned counsel for the petitioner submits that issue involved in the present writ petition is covered by the judgment of this Court dated 03.10.2023 passed in WP (C) No. 30949 of 2023 as well as in WP (C) No. 33214 of 2023.
3. Mrs. Jasmin M.M, learned Government Pleader does not dispute the said contention of the learned counsel for the petitioner.
4. In view thereof, the present writ petition is allowed and the impugned Ext.P1 order and Ext.P2 notice are set aside. The petitioner is directed to appear before the assessing authority within ten days with all relevant documents. The assessing authority will examine the documents and if satisfies that the petitioner’s claim for the Input Tax Credit is bonafide, a revised order should be passed.