Statutory Appellate Remedy already Availed by Petitioner against Denial of GST Transitional Credit: Kerala HC dismisses Writ Petition Read Order]

The Kerala High Court has recently dismissed a writ petition directed against the denial of transitional credit as the petitioner had already availed the statutory appellate remedy available.

Advocates Rahul A, S.Anil Kumar (Trivandrum),  Sabu C.J, M.Rajagopal and Aparna Anil, on behalf of the assessee, Satyam Steels challenged the order of denial of transitional credit under Section 140(3) of the Central Goods and Services Tax Act.

This writ petition challenged an order dated 10.3.2023 denying transitional credit under Section 140(3) of the Central Goods and Services Tax Act (CGST).

The revenue was represented by Advocates R Harishankar and K.Sudhinkumar.

The petitioner submitted that during the pendency of this writ petition, the Central Board of Indirect Taxes and Customs had issued notification on 31.7.2023 extending the limitation for filing appeal by three (3) months from the date of issuance of the notification.

It was further submitted that, taking the benefit of the said notification, the petitioner has already filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against the impugned Ext.P8 order before the Additional Commissioner (Appeals) of CGST, Kochi.

The Single Bench of the Kerala High Court found it inappropriate to keep the writ petition pending since the petitioner has already availed the statutory remedy.

The Bench of Justice Dinesh Kumar Singh disposed of the writ petition with a direction to the Additional Commissioner (Appeals), Central Goods and Services Tax to decide the appeal promptly. Any pending interlocutory application was also dismissed, in result.

To Read the full text of the Order CLICK HERE

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