2022 (6) TMI 357

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....ere heard together and are being disposed of by this common order. 2. The petitioner is a dealer under the GST regime. For the period from July 2017 to October 2017 i.e. after the GST Act came into effect from 01.07.2017, he had paid 12% of tax for the goods he manufactured or he dealt with. However, subsequently on advise, he had come to know that, based on the entry of the goods in question, he need not pay 12% of the tax and it is only 5%, accordingly he started to pay 5% of tax from November 2017 till April 2019. 3. Accordingly, return was filed for the relevant assessment years 2017-18, 2018-19 and 2019-20. 4. However, in respect of these returns filed by the petitioner/ assessee, there has been a notice under Section 61 of the GST ....

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....m) 33AAICT0048G1ZM (New number as a Private Limited Company) b. Head Office at Cherthala, Kerala. 32AABFT8331N1ZO (Old number as partnership firm) 32AAICT0048G1ZO (New number as a Private Limited Company)." 7. Citing this change in numbers, the learned counsel for the petitioner would contend that, if he paid the entire tax proposal/due on demand to the extent of 12% of the whole period of April 2019, certainly the petitioner would be eligible to claim ITC, which he can make such a claim from his Head Office to the jurisdictional GST, i.e., the State GST at the State of Kerala and if such an application is made, the ITC claim to be made by the petitioner can be permitted to be considered by the said State Tax Authorities. 8. However Mr.....

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.... Revenue and in lieu thereof they would be permitted to take the ITC at the Head Office by making a claim at the jurisdictional State GST Authorities at the State of Kerala is concerned, that issue is to be decided between the petitioner and the State Tax Authorities at Kerala, wherein the State Authorities at Tamil Nadu does not have any role to play. 12. I have considered the said submissions made by the learned counsel appearing for both sides and have perused the materials placed before this Court. 13. Even though the prayer sought for in these writ petitions is against the order dated 07.10.2021 issued under Section 61 of the GST Act, now in view of the stand taken by the petitioner as projected by the learned counsel appearing for t....