The Kerala High Court directed the assessing authority to consider the claim of Input Tax Credit (ITC) under the Central Goods and Service Tax (CGST) Act, 2017 along with relevant document.
Gokul Enterprises, the petitioner has filed a petition to issue a writ or certiorari or any other appropriate writ, order or direction, quashing the assessment order and recovery notice.
Further to declare section 16(2)(c) of the Central Goods and Service Tax Act, 2017 and the Kerala State Goods and Service Tax Act, 2017 Sub Rule (4) of Rule 36 of the Central Goods and Service Tax Rules and Kerala State Goods and Service Tax Rules as unconstitutional, arbitrary, discriminatory and violative of Article 14, Article 19(1)(g) and Article 300A of the constitution of India.
The petitioner submitted that the issue involved in the present writ petition is covered by the judgment of the Court passed. Mrs. Jasmin M.M, Government Pleader does not dispute the said contention of the counsel for the petitioner.
A division bench of Justice Dinesh Kumar Singh allowed the writ petition and set aside the impugned order and notice. The petitioner is directed to appear before the assessing authority within ten days with all relevant documents. The assessing authority will examine the documents and if satisfies that the petitioner’s claim for the Input Tax Credit is bonafide, a revised order should be passed.
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