2024 (8) TMI 379 - HC - GST

Challenge to assessment order and recovery notice - Recovery of the disallowed ITC - Rejection of petitioner's claim of input tax credit on the ground that the claim is in violation of Section 16 (2) (c) of the KSGST Act - HELD THAT - In the light of the judgment in M/S. M. TRADE LINKS, PUTHANANGADI INDUSTRIES, MKHK TECHSTREAM PRIVATE LIMITED, M/S. LALUKKAS MOBILES, M/S. ULTRAPRIME CEMENTS INDIA PVT. LTD., YOHANAN THYPARAMPIL EASOW, P.J. GEORGE (PROPRIETOR) M/S JANATHA AGENCIES, SALAHUDHEEN, CHALLIYIL VIJAYAN SHAN, M/S. MALL OF JOY PVT LIMITED, VERSUS UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, STATE OF KERALA, COMMISSIONER OF KERALA STATE GST, CHIEF COMMISSIONER OF CENTRAL TAXES, ERNAKULAM, GOODS AND SERVICE TAX COUNCIL, GOODS AND SERVICES TAX NETWORK, INFINITE TECHNOLOGY SOLUTIONS, ASSISTANT COMMISSIONER (WC LT) WORKS CONTRACT, STATE GOODS SERVICE TAX DEPARTMENT. 2024 (6) TMI 288 - KERALA HIGH COURT , it will be open to the petitioner to make a written request before the 1st respondent, Deputy Commissioner of State Tax, claiming the benefit of the circulars referred to above. If the petitioner makes such a request within a period of two weeks from the date of receipt of a copy of this judgment, the 1st respondent shall consider the same in the light of the judgment referred to above, as expeditiously as possible, at any rate, within a period of three months from the date of the request. For the said purpose, Ext.P1 order is set aside. Petition disposed off.

Summary

The Kerala High Court judgment involved a company's claim of input tax credit under the KSGST Act. The court allowed the petitioner to request benefit under specific circulars within two weeks from judgment receipt. The assessment order was set aside, and the petition was disposed of.