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LOTUS PHARMACEUTICALS vs. THE ASSISTANT STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
K.s. Hariharan Nair
G. Remadevi
Harima Hariharan
Res. Counsel
Jasmin M. M.

Petitioner / Applicant

LOTUS PHARMACEUTICALS
Respondent THE ASSISTANT STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 10, 2025
Order No.

WP(C) NO. 6367 OF 2025

Citation

2025(3) TAXREPLY 12879
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ORDER

JUDGMENT Petitioner – a partnership firm, challenges an order of determination under Section 73(9) of the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 (for short, 'the CGST/ SGST Act'). Petitioner also challenges an order dismissing an application for rectification. 2. For the financial year 2018-19, petitioner was alleged to have availed excess input tax credit. A show cause notice was issued on 28.12.2023, calling upon the petitioner to explain why the excess ITC, wrongly availed to the tune of Rs. 3,51,00,063/-, should not be recovered under section 73(1) of the CGST Act. A reply was filed, stating that, immediately upon noticing the wrong availing of ITC, petitioner had reversed it along with interest and an intimation as DRC-03 had also been filed on 30-01-2020. According to the petitioner, as soon as the error came to its knowledge, it had rectified it. However, by an order dated 20.04.2024, the proper officer reject....

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