Disposed

Adwaith Motors v. State Tax Officer

Kerala HC3 Apr 2024WP(C)/13200/2024

Case brief

AI extract

What is this about?

A taxpayer challenged an order denying input tax credit due to GSTR 2A/3B mismatch and sought a declaration that GST provisions are ultra vires. Counsel confined relief to expeditious disposal of a pending rectification application; the writ petition was disposed of with directions to decide it within two months.

What did the court decide?

Direction to 1st respondent to consider and pass appropriate orders on Ext.P2 rectification application expeditiously, preferably within two months; liberty to file appeal against the impugned order.

Adwaith Motors Vs State Tax Officer — GST and Indirect Tax | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946

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WP(C) NO. 13200 OF 2024

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PETITIONER/S:

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ADWAITH MOTORS

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MALIAKAL BUILDING, POOZHIKOL P O, KADUTHURUTHY,
KOTTAYAM, REPRESENTED BY ITS PROPRIETROR SRI.
PRADEEPKUMAR C.T, PIN - 686604

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BY ADVS.
K.S.HARIHARAN NAIR
G.REMADEVI
HARIMA HARIHARAN
DHEERAJ SASIDHARAN
RAJATH R NATH
SREE HARIDEV

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RESPONDENT/S:

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1 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, NORTH GATE, VAIKOM, PIN - 686141

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2 UNION OF INDIA REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001

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3 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001

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4 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

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OTHER PRESENT:

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SMT. RESHMITA RAMACHANDRAN-GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

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03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO. 13200 OF 2024

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JUDGMENT

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The present writ petition has been filed seeking the following reliefs:-

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“i. Call for the records leading to Ext. P1 Order and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order.

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ii. Issue a writ of mandamus or other appropriate writ or orders or directions setting aside Ext. P1 Order passed by the 1st respondent.

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iii. To declare that Sections 16(2)(c), 16(2)(aa) read with Rule 36(4) of the GST Acts and Rules are ultra vires and are against Article 14, Article 19(1)(g), and Article 300A of the Constitution of India.

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iv. To declare that in case of detection of any mismatch in the GSTR 2A and 3B of any assessee under GST laws, the CGST/SGST Department must conduct a cross-verification and determine whether the assessee or his supplier has failed to upload their transaction details properly.

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v. To declare that once the purchaser assessee is found to possess valid tax-suffered invoice, the Department shall initiate action against the supplier assessee to recover unpaid tax instead of denying the eligible ITC of the purchaser assessee.”

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2.After some arguments, the learned counsel for the petitioner submits that he would like to confine his prayer for disposal of the rectification application in Ext.P2 by the 1^st respondent, expeditiously, in accordance with the law.

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3.Considering the said prayer and submission of the learned counsel for the petitioner, the present writ petition stands disposed of, directing the 1^st respondent to consider and pass appropriate orders in accordance with law on Ext.P2 application filed by the petitioner, expeditiously, preferably within a period of

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WP(C) NO. 13200 OF 2024

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two months.

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The petitioner may file appeal against the impugned order, if he is so advised.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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WP(C) NO. 13200 OF 2024

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APPENDIX OF WP(C) 13200/2024

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PETITIONER EXHIBITS
EXHIBIT P1COPY OF THE ORDER DATED 28-12-2023 ISSUED
BY THE 1ST RESPONDENT
EXHIBIT P2COPY OF THE RECTIFICATION PETITION DATED
26-03-2024 SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT

Adwaith Motors v. State Tax Officer

Case brief

What is this about?

What did the court decide?

Adwaith Motors v. State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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