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of <h1>Opportunity given to submit documents for ITC claim under Sections 16(2)(c) and 16(4) CGST/SGST Acts</h1> <h3>M/s. Hercules Automobiles International Pvt. Ltd., Versus Union of India, The Deputy Commissioner, Adjudication-II, State Goods And Service Tax Thiruvananthapuram, Central Board of Indirect Taxes & Customs, State of Kerala.</h3> The HC allowed the petitioner an opportunity to submit documents supporting the input tax credit (ITC) claim, similar to relief granted in a prior case. ... Disallowance of ITC - disallowance of input tax credit on the ground that the petitioner could not trace out the suppliers with whom the relevant transactions were made - HELD THAT:- Reliance placed upon Ext.P5 judgment rendered by this Court, wherein after referring to the decision rendered by this Court in M. Trade Links v. Union of India [2024 (6) TMI 288 - KERALA HIGH COURT], granted a further opportunity to the petitioners therein to submit the documents relating to the transactions which are subject-matter of the dis-allowance of input tax credit. The petitioner seeks a similar benefit as granted to the petitioner in Ext.P5 judgment. On carefully going through the materials placed on record and the directions issued by this Court in Ext.P5 judgment, it can be seen that the same is passed in similar circumstances. Therefore, there are no reason to deny similar benefits being granted to the petitioner. In other words, as regards the claim of the input tax credit, the petitioner can be given an opportunity, in the light of the circulars referred to in M. Trade Links. In such circumstances, for that limited purpose, Ext.P3 is set aside to the extent it denies the input tax credit on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts. Application disposed off. The Kerala High Court, through Justice Ziyad Rahman A.A., addressed the petitioner's challenge to the disallowance of input tax credit (ITC) under the CGST/SGST Acts for the assessment year 2020-2021, where a demand of Rs. 2,16,812/- plus interest and penalty was raised (Ext.P3). The disallowance was based on the petitioner's inability to trace suppliers involved in the transactions. Relying on a prior judgment (Ext.P5) and the decision in M. Trade Links v. Union of India [2024 KLT Online 1624], the Court recognized similar circumstances and granted the petitioner a further opportunity to produce relevant documents to substantiate the ITC claim. The Court held that Ext.P3 is set aside 'to the extent it denies the input tax credit on account of the provisions contained in Section 16(2)(c) and Section 16(4) of the CGST/SGST Acts.' The petitioner must produce the required documents within one month as per the circular referenced in paragraph 101 of M. Trade Links. Failure to do so will forfeit the benefit of this judgment, and Ext.P3 will remain operative. Upon compliance, the 2nd respondent shall complete the assessment accordingly.
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