2023 (10) TMI 1042

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.... For the Petitioner: By Advs. K. Latha Jomton F. Payankan For the Respondents: None   JUDGMENT DINESH KUMAR SINGH, J. The petitioner has approached this Court with the present writ petition impugning Ext. P1 Show Cause Notice and Ext. P1(A) assessment order whereby the petitioner's claim for input tax credit to an extent of Rs. 19,830/- has been proposed to be disallowed vi....

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....edit to an extent of Rs. 33,05,038/-. The petitioner was issued show cause notice dated 26.08.2022 to which he filed reply on 3rd October 2020. In response to the notice issued, the petitioner stated that he mistakenly entered SGST of Rs. 36,47,624.24 instead of Rs. 3,64,764.24 in GSTR-3B of December 2017 (difference amount of Rs. 32,82,860/-). The petitioner also submitted that he had not utilise....

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....e Assessing Officer taking note of the Circular No. 7/2021 dated 7th November 2021 issued by the Commissioner of State Goods and Services Tax Department, Kerala, concluded that the petitioner was eligible to utilise ITC to the tune of Rs. 65,61,906/- during 2017-2018 and thereby availed and utilised Rs. 19,830/-, excess input tax credit. 4. The question whether input tax credit to a dealer woul....

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....er, the assessing officer is satisfied that the claim is bonafide and genuine, the petitioner should be given input tax credit. Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. The assessing authority is therefore, directed to give an opportunity to the petitioner to give evidence in re....