Wrongful Denial of ITC under CGST Act: Kerala HC Dismisses Writ Petition on Availability of Statutory Remedy [Read Order]
The Court viewed that since the petitioner is within time to file an appeal against the order, he can approach the appellate authority under CGST Act.
ITC CGST Act – Kerala HC Writ Petition – Statutory Remedy – TAXSCAN
ITC CGST Act – Kerala HC Writ Petition – Statutory Remedy – TAXSCAN
The Kerala High Court dismissed the writ petition on the availability of a statutory remedy under the Central Goods and Service Tax (CGST) Act, 2017. The appellant challenged the order wrongfully denying the Input Tax Credit (ITC) under the CGST Act.
Kuriakose Parappottu Binu, the petitioner has approached the court being aggrieved by an order of the State Tax Officer, Tax Payer Services Circle, Kottayam town determining the liability of the petitioner to CGST/ SGST for the assessment year 2018-19.
The Government Pleader pointed out that the order shows that the petitioner has not appeared before the officer despite receipt of notice and had not even filed a reply to the show cause notice. It was submitted that in such circumstances notwithstanding the claim of the petitioner that Input Tax Credit has been wrongly denied, it is for the petitioner to avail a statutory remedies against the order.
Justice Gopinath P viewed that Government Pleader is right in contending that, in the facts and circumstances of the case, it is for the petitioner to avail statutory remedies against the order. Since the petitioner is within time to file an appeal against the order, no further reliefs are required to be extended to the petitioner and the court dismissed the writ petition.
The petitioner was represented by Harisankar V Menon, Meera V Menon, R Sreejith K Krishna Achyuth Menon and Parvathy Menon Padmanathan K V.
To Read the full text of the Order CLICK HERE
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