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GOPARAJ GOPALAKRISHNAN PILLAI vs. THE STATE TAX OFFICER-1 THRIPUNITHURA & OTHER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Latha Jomton F. Payankan

Res. Counsel

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Petitioner / Applicant	GOPARAJ GOPALAKRISHNAN PILLAI
Respondent	THE STATE TAX OFFICER-1 THRIPUNITHURA & OTHER
Court	Kerala High Court
State	Kerala
Date	Oct 5, 2023
Order No.	WP(C) NO. 29855 OF 2023
Citation	2023(10) TAXREPLY 8161
Original Order
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ORDER
JUDGMENT DINESH KUMAR SINGH, J. The petitioner has approached this Court with the present writ petition impugning Ext. P1 Show Cause Notice and Ext. P1(A) assessment order whereby the petitioner's claim for input tax credit to an extent of Rs. 19,830/- has been proposed to be disallowed vide Ext. P1 show cause notice and vide Ext. P1(A) order, it has been disallowed. Interest and penalty have been imposed to an extent of which Rs. 12,742/-and Rs. 20,000/- respectively along with disallowed input tax credit have been ordered to be paid by the petitioner (total amount is Rs. 52,572/-). 2. The petitioner is a registered dealer under GIST Act 2017 with GSTIN No. 32ANPPP5159DIZV. The petitioner in its return of GST for the year 2017-2018 had availed and utilised (including both CGST & SGST) allegedly excess input tax credit of Rs. 33,05,038/-. Since the ITC as per Form GSTR-2A was Rs. 65,39,776/-, whereas the ITC availed and utilised as per Form GSTR-3B was Rs. 98,44,....