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GRAND HYUNDAI vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Padmanathan K. V. R. Sreejith
Res. Counsel
Jasmine M M

Petitioner / Applicant

GRAND HYUNDAI
Respondent THE STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 8, 2025
Order No.

WP (C) NO. 499 OF 2025

Citation

2025(1) TAXREPLY 13479
Original Order
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ORDER

JUDGMENT Petitioner challenges Exhibit-P1 order of assessment dated 09.08.2024 in respect of the assessment year 2019-2020. 2. In the impugned order, petitioner was found to have utilised Input Tax Credit in excess, and the liability was imposed upon it under Section 73 of the Central Goods & Services Tax Act, 2017, and State Goods and Services Tax Act, 2017. Challenging the impugned order, an appeal has been preferred before the Appellate Authority as Exhibit-P2 as early as on 07.11.2024. In the meantime, this Court had in Rejimon Padickapparambil Alex v. Union of India and Others [2024 KHC Online 7215], observed that the electronic credit ledger is in the nature of a wallet with different compartments of Integrated Goods and Services Tax, Central Goods and Services Tax and State Goods and Services Tax and there cannot be any wrong availment of input tax credit merely because a taxpayer had availed the benefit of credit of input tax available in IGST under the heads CGS....

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