9911796707
TMI Blog2022 (6) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ner as projected by the learned counsel appearing for the petitioner that, the petitioner is ready and willing to pay the tax at the rate of 12% by making the payment of the remaining 7% for the period from November 2017 to April 2019, we need not traverse into the merits of the case with regard to the veracity of the impugned notice dated 07.10.2021 as literally the said challenge is given up. This Court feels that, if the petitioner is ready and willing to make the payment of the remaining 7% totally 12% tax for the period from November 2017 to April 2019 covering the assessment year 2017- 18, 2018-19 and 2019-20, it is open to the petitioner to make the said demand at the earliest. Input Tax Credit - HELD THAT:- It is open to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entry of the goods in question, he need not pay 12% of the tax and it is only 5%, accordingly he started to pay 5% of tax from November 2017 till April 2019. 3. Accordingly, return was filed for the relevant assessment years 2017-18, 2018-19 and 2019-20. 4. However, in respect of these returns filed by the petitioner/ assessee, there has been a notice under Section 61 of the GST Act for scrutiny and the same was replied by the petitioner. 5. Despite the reply having been made to the notice under Section 61 of the Act, according to the petitioner, once again a notice for intimating discrepancies in the return, after scrutiny under Section 61 was issued on 07.10.2021, challenging the same, the present writ petitions have been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on demand to the extent of 12% of the whole period of April 2019, certainly the petitioner would be eligible to claim ITC, which he can make such a claim from his Head Office to the jurisdictional GST, i.e., the State GST at the State of Kerala and if such an application is made, the ITC claim to be made by the petitioner can be permitted to be considered by the said State Tax Authorities. 8. However Mr.Richardson Wilson, learned Additional Government Pleader appearing for the respondent, who is representing the State GST, has contended that, the petitioner was liable to pay 12% of the tax in respect of the goods he is dealing with. Though he paid 12% for some period i.e., between July 2017 and October 2017, suddenly he started paying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave any role to play. 12. I have considered the said submissions made by the learned counsel appearing for both sides and have perused the materials placed before this Court. 13. Even though the prayer sought for in these writ petitions is against the order dated 07.10.2021 issued under Section 61 of the GST Act, now in view of the stand taken by the petitioner as projected by the learned counsel appearing for the petitioner that, the petitioner is ready and willing to pay the tax at the rate of 12% by making the payment of the remaining 7% for the period from November 2017 to April 2019, we need not traverse into the merits of the case with regard to the veracity of the impugned notice dated 07.10.2021 as literally the said challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay the remaining tax of 7% of the total tax from November 2017 to April 2019 is concerned, such a difference of tax shall be paid by the petitioner within a period of two weeks from the date of receipt of a copy of this order. (iii) Thereafter, it is open to the petitioner to make a claim for ITC at the jurisdictional GST Office in the State of Kerala, where the Headquarter of the petitioner company is located and if such an availment is made by the petitioner by filing the return at the Kerala Tax Authorities jurisdiction, the same shall be considered and decided as per the eligibility of the petitioner within the meaning of the provisions of the GST Act, especially Section 16 and in this regard, the change of the GST registration n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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