Golden Traders Vs Assistant State Tax Officer
Date: June 4, 2025
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): ZIYAD RAHMAN A.A.
Subject Matter
GST Demand Over Mismatched ITC Heads Quashed Due To Revenue Neutrality
Summary
The case involves a partnership firm registered under both the Central and State Goods and Services Tax Acts, which is trading in plastic moulded chairs and watches. The firm's grievance arises from a demand raised under Section 73 of the CGST Act fo…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a partnership firm engaged in the trading of plastic moulded chairs and watches, and is a registered taxpayer under the Central Goods & Services Tax Act, 2017 and Kerala State Goods & Services Tax Act, 2017. The grievance of the petitioner is against the demand under Section 73 of the CGST Act pertaining to…