Input tax credit denial under GST set aside, with assessee allowed to seek circular-based reconsideration before authority

Denial of input tax credit under Section 16(2)(c) of the Kerala State GST Act was interfered with because the petitioner was allowed to make a written request before the assessing authority seeking the benefit of the cited GST circulars. The assessment order was set aside to enable the authority to consider that request in accordance with the earlier decision referred to in the judgment, provided it was made within the stipulated time.

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Issues: Whether the denial of input tax credit under Section 16(2)(c) of the Kerala State Goods and Services Tax Act, 2017 required interference and whether the petitioner was entitled to seek the benefit of the cited GST circulars before the assessing authority.

Analysis: In view of the earlier decision referred to in the judgment, the petitioner was permitted to make a written request before the assessing authority claiming the benefit of the circulars. The assessment order was set aside so that the authority could consider such request in accordance with that decision, if made within the stipulated time.

Conclusion: The assessment order denying input tax credit was interfered with, and the petitioner was granted an to seek reconsideration of the claim before the assessing authority.

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