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HENNA MEDICALS vs. STATE TAX OFFICERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Rajesh Nambiar

Sindhu K. Nambiar

Res. Counsel

Reshmita Ramachandran

Petitioner / Applicant	HENNA MEDICALS
Respondent	STATE TAX OFFICERS
Court	Kerala High Court
State	Kerala
Date	Sep 19, 2023
Order No.	WP(C) NO. 30660 OF 2023
Citation	2023(9) TAXREPLY 8016
Original Order
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ORDER
JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 28.12.2021 and 02.09.2023, respectively. The petitioner claims input tax credit to the extent of Rs. 2,58,116/- with interest and penalty. The total amount comes to approximately Rs. 4,58,156/-. 2. From the perusal of the Assessment Order impugned in the present writ petition, it appears that the only ground on which the petitioner has been said to have availed the input tax credit is the difference between GSTR 2A and GSTR 3B. This Court, after taking note of the judgment of the Supreme Court in the case of The State of Karnataka v. M/s Ecom Gill Coffee Trading Private Limited 2023 (3) TMI 533 SC as well as Calcutta High Court judgment in Suncraft Energy Private Limited v. The Assistant Commissioner, State Tax, Ballygunge Charge Judgment dated 02.08.2023 in MAT No.1218/2023 has held that the input tax credit of the assessee under t....