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ITI LIMITED vs. THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Anil D. Nair
Padmanathan K.v.
Res. Counsel
Girish Kumar V

Petitioner / Applicant

ITI LIMITED
Respondent THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 10, 2025
Order No.

WA NO. 636 OF 2025

Citation

2025(4) TAXREPLY 12983
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ORDER

JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/petitioner aggrieved by the judgment of the learned Single Bench in dismissing the W.P.(C) No.10993 of 2025 directing him to avail the alternate remedy of appeal under Section 107 of the Central Goods and Services Tax Act (for short, CGST Act). 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant/petitioner is a Central Public Sector undertaking engaged in assembling of telephone exchanges for BSNL/MTNL, manufacture and supply of telecommunication equipments such as EPBAX systems and also providing data collection services through third party service providers for National Population Registry, Socio Economic and Caste Census etc.. The petitioner is a registered assessee under the provisions of the CGST-SGST Act, 2017. In the course of the business, especially during the financial year 2017-2018 to 2019-2020, the petitioner availed input tax credit in its....

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