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ANSIL IBRAHIM vs. ASSISTANT COMMISSIONER SECOND CIRCLE & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

A. Krishnan

Res. Counsel

Jasmine M.m.-g.p

Petitioner / Applicant	ANSIL IBRAHIM
Respondent	ASSISTANT COMMISSIONER SECOND CIRCLE & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 25, 2023
Order No.	WP(C) NO. 31165 OF 2023
Citation	2023(9) TAXREPLY 8085
Original Order
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ORDER
JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Jasmin M M, learned Government Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style ‘M/s Light House’. The Assessing Authority, in assessment proceedings under the provisions of the GST Act, denied the claim of the petitioner for an input tax credit of Rs. 98,479/- under the CGST and the same amount under the SGST. The Assessing Authority has levied interest of Rs. 92,031/- under the CGST and the same amount under the SGST, and Rs. 10,000/- each penalty has been imposed under the CGST and SGST. The total tax, interest and penalty has been assessed at Rs. 4,01,020/-. The petitioner was issued a show cause notice under Section 73(1) of the CGST/SGST Act 2017 on 16.09.2021. The pet....