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MINA BAZAR vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

Rajesh Nambiar

Sindhu K. Nambiar

Res. Counsel

Rasmita Ramachandran

Petitioner / Applicant	MINA BAZAR
Respondent	STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 19, 2023
Order No.	WP(C) NO. 30670 OF 2023
Citation	2023(9) TAXREPLY 8125
Original Order
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ORDER
JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 20.08.2022 and 24.07.2023, respectively. 2. From the perusal of the Assessment Order impugned in the present writ petition, it appears that the only ground on which the petitioner has been said to have availed the input tax credit is the difference between GSTR 2A and GSTR 3B. This Court, in Diya Agencies v. The State Tax Officer Judgment dated 12.09.2023 in WPC 29769/2023, after taking note of the judgment of the Supreme Court in the case of The State of Karnataka v. M/s Ecom Gill Coffee Trading Private Limited 2023 (3) TMI 533 SC as well as Calcutta High Court judgment in Suncraft Energy Private Limited v. The Assistant Commissioner, State Tax, Ballygunge Charge Judgment dated 02.08.2023 in MAT No. 1218/2023 has held that the input tax credit of the assessee under the GST regime cannot be denied merely on the difference of GS....