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ANCHERIL AGENCIES vs. THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE) & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Joseph Jerard Samson Rodrigues
Res. Counsel
Jasmine M.m.
P. R. Sreejith

Petitioner / Applicant

ANCHERIL AGENCIES

Respondent THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE) & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 22, 2024
Order No.

WP(C) NO. 43416 OF 2023

Citation

2024(10) TAXREPLY 11362
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ORDER

JUDGMENT PER The petitioner has approached this court being aggrieved by the fact that the petitioner has been denied the benefit of certain input tax credit for the year 2017-18 on account of the fact that the petitioner had, while filing annual return for that year, mistakenly and inadvertently marked the place of supply as 'other territory' instead of 'Kerala'. It is pointed out that the year in question was the year immediately after the introduction of GST and the petitioner should not be mulcted with any liability on acccount of such mistake. The learned counsel also placed judgment of the Madras High Court in Deepa Traders v. Principal Chief Commissioner of GST and Central Excise and others; 2023 SCC OnLine Mad. 8099 in support of his contention. The learned counsel submits that the view taken by in Deepa Traders (supra) was followed by another Bench of the Madras High Court in Akshaya Building Solution v. Assistant Commissioner of CGST and ....

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