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JAISON GEEVARGHESE OOMMEN vs. THE ASSISTANT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
K.krishna Achyuth
Menon Nirmal Krishnan
Res. Counsel
Thushara James
V Girish Kumar

Petitioner / Applicant

JAISON GEEVARGHESE OOMMEN
Respondent THE ASSISTANT COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 9, 2024
Order No.

WP (C) NO. 35062 OF 2024

Citation

2024(10) TAXREPLY 11798
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ORDER

JUDGMENT Petitioner has approached this Court, challenging Ext.P2 order issued under the provisions of Section 74 of the CGST/SGST Acts. 2. Learned counsel appearing for the petitioner submits that certain amounts of input tax credit, which was availed by the petitioner in respect of supplies where the tax has already been discharged by the respective suppliers, has not been considered by the 1st respondent while passing Ext.P2 order. It is pointed out that though these details were submitted before the 1st respondent, the 1st respondent, while finalizing the proceedings, did not give credit to the amounts representing the tax already paid by the suppliers, as set out in the reply filed before the 1st respondent. It is submitted that if credit had been given to the entire amounts mentioned in the reply submitted by the petitioner, there would have been no demand on the petitioner. It is submitted that it is clear from judgment of the Division Bench of this Court in W.A. No.4....

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