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KEY SYSTEMS vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

A. Krishnan.

Res. Counsel

Jasmine M M

Petitioner / Applicant	KEY SYSTEMS
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jul 31, 2024
Order No.	WP(C) NO. 26839 OF 2024
Citation	2024(7) TAXREPLY 10997
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ORDER
JUDGMENT The petitioner is a registered dealer under the CGST / SGST Acts. Ext.P1 is the Provisional Registration granted to the petitioner under the CGST / SGST Acts with Registration No.32AACFK4681K1Z9. It is the case of the petitioner that for certain purchases made by the petitioner from M/s. BSNL, the tax (GST) collected from the petitioner was remitted by the BSNL against the Provisional Registration Number and the benefit of Input Tax Credit has been denied to the petitioner on the ground that no such payment was made against the Permanent Registration Number of the petitioner, which is 32AACFK4681K2Z8. It is the case of the learned counsel for the petitioner that this aspect of the matter has not been considered in Ext. P4 order. 2. The learned Government Pleader refers to Ext.P4 order to contend that the credit was denied to the petitioner on account of the fact that no payment in respect of which the petitioner could claim Input Tax Credit was made against the Regi....