^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

KURIAN THARAYIL vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Basil Chandy Vavachan

Charutha Bhaiju

Nanda Surendran

Res. Counsel

Jasmine M.m

Petitioner / Applicant	KURIAN THARAYIL
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 7, 2024
Order No.	WP(C) NO. 25595 OF 2024
Citation	2024(8) TAXREPLY 11000
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
JUDGMENT Petitioner has approached this Court, challenging Ext. P4 order of the 1st respondent, demanding the payment of a total amount of Rs. 43,37,212/-, including interest and penalty on the allegation that the petitioner had wrongly availed input tax credit (IGST) for a sum of Rs. 21,03,944.02 while filing return in Form GSTR-3B, for the year 2017-18 on 25.08.2017. 2. Adv. Nanda Surendran, the learned counsel appearing for the petitioner would submit that Ext. P5 is the Form GSTR-3B filed in the month of July of the year 2017-18. It is submitted that since the Form was filed at a time immediately after the introduction of GST and owing to a mistake committed in the office of the petitioner, an amount of Rs. 21,03,944.02 was wrongly entered under the column for ‘Eligible ITC’, claiming that such an amount was available as ITC on account of integrated tax paid by the petitioner for the relevant period. It is submitted that, on coming to know of the discrepancy ....