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MANISSERY JAYACHANDRAN vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
R.jaikrishna Narayani
Hari Krishnan
C.s.arun Shankar
Res. Counsel
V.girish Kumar
Jasmin M.m.

Petitioner / Applicant

MANISSERY JAYACHANDRAN

Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 23, 2025
Order No.

WP (C) NO. 2459 OF 2025

Citation

2025(1) TAXREPLY 13480
Original Order
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ORDER

JUDGMENT Petitioner challenges Exhibit-P14 order of assessment issued by the fifth respondent, apart from Exhibit-P15 order in appeal and the consequential demand made as per Exhibit-P16. 2. For the assessment year 2017-18, petitioner claims to have received various interstate inward supplies of goods as well as intrastate inward supplies. The eligible Input Tax Credit was, by mistake, claimed under different heads since the transaction related to the year of transition from Value Added Tax to Goods and Services Tax. Subsequently, notices were issued under Section 73 of the Central Goods and Services Tax Act, 2017, demanding the Input Tax Credit wrongly claimed under the head of IGST, apart from interest and penalty. The proceeding resulted in Exhibit-P14 since petitioner had wrongly availed ineligible Input Tax Credit. The challenge against the said order before the Appellate Authority was also declined, against which the present writ petition has been filed. 3. I have ....

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