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GEOJIT FINANCIAL SERVICES LIMITED vs. UNION STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

HARISANKAR V. MENON
Pet. Counsel
Jose Jacob
K.h. Sreenath
Res. Counsel
Sowmiavathy T.c.
P.r. Sreejith

Petitioner / Applicant

GEOJIT FINANCIAL SERVICES LIMITED
Respondent UNION STATE OF KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 28, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10754 of 2024

Citation

2025(1) TAXREPLY 12636
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ORDER

JUDGMENT The petitioner, stated to be engaged in providing various financial services, has filed the captioned writ petition seeking to challenge Ext.P4 order issued by the Appellate Authority for Advance Ruling, Kerala, under the provisions of the CGST/SGST, Act, 2017. 2. The petitioner states that as on 30.06.2017, it had a stock of computers, laptops etc., purchased from within the State of Kerala, paying the tax due under the provisions of the Kerala Value Added Tax Act, 2003 (for short, “KVAT Act”). It states that during the pre-GST period, it was not having registration under the KVAT Act, since it was only a service provider not covered thereunder. However, when GST was introduced on 01.07.2017, it claimed that it was eligible for availing transitional credit under Chapter XX of the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as “KSGST Act”) as regards the tax paid on the purchase of computers/laptops. Therefore, the ....

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