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GEETHA AGENCIES vs. DEPUTY COMMISSIONER OF STATE TAX KANNUR & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Rajesh Nambiar

Sindhu K. Nambiar

Res. Counsel

Reshmita Ramachandran-gp

Petitioner / Applicant	GEETHA AGENCIES
Respondent	DEPUTY COMMISSIONER OF STATE TAX KANNUR & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 3, 2023
Order No.	WP(C) NO. 32070 OF 2023
Citation	2023(10) TAXREPLY 8204
Original Order
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ORDER
JUDGMENT Instant writ petition has been filed impugning Exhibit P1 assessment order and Exhibit P2 recovery notice. The petitioner’s input tax credit for an amount of Rs. 1,10769/- (SGST + CGST), has been denied on the ground that there is mismatch in GSTR 2A and GSTR 3B. 2. In reply to the show cause notice, writ petitioner/assessee had submitted that the petitioner had claimed the input tax as specified in GSTR-3B, based on valid invoices available with them. Petitioner also submitted that certain suppliers while uploading the data in GSTR-1, due to certain technical problem in the website, the data was uploaded as ‘0’ tax items. 3. The reply submitted by the petitioner/assessee was not found convincing and satisfactory to drop the proceedings and GST DRC-01A was issued to the petitioner. Thereafter, notice under Section 73 of the State Goods and Services Tax Act, 2017 was issued and Exhibit P1 order came to be passed for an amount of Rs. 3,61,304/-, ....