2025 (2) TMI 502

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....THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Appellant : V. Devananda Narasimham and Sheeja D.K. For the Respondent : Smt. Jasmin M.M. (GP) JUDGMENT Petitioner is a registered tax payer under the GST Acts 2017. Proceedings were initiated against the petitioner under Section 73 of the CGST Act alleging that he had wrongly availed input tax credit, in contravention of Section 16(2)(c) ....

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....fered by this Court under Article 226 of the Constitution of India. 3. I have heard Smt. Devananda Narasimham V., the learned counsel for the petitioners as well as Smt. Jasmin M.M., the learned Government Pleader. 4. In the decision in Rejimon Padickapparambil Alex v. Union of India and others 2024 KHC Online 7215 a Division Bench of this Court had observed that there can be no wrong availing o....