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PRAVEEN BHASKARAN vs. UNION OF INDIA
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

P.n. Damodaran Namboodiri

Hrithwik D. Namboothiri

Res. Counsel

Arun Ajay Sankar

Petitioner / Applicant	PRAVEEN BHASKARAN
Respondent	UNION OF INDIA
Court	Kerala High Court
State	Kerala
Date	Sep 20, 2023
Order No.	WP(C) NO. 30538 OF 2023
Citation	2023(9) TAXREPLY 8180
Original Order
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ORDER
JUDGMENT 1. The present writ petition has been filed under Article 226 of the Constitution of India impugning Ext. P5 assessment order, whereby the petitioner claims for Input Tax Credit to the extent of Rs. 1,04,342/- ie., CGST of Rs. 52,171/- and same amount of SGST has been denied on the ground that the Input Tax Credit to such an extent claimed by the petitioner-assessee was not effected in Form GSTR-2A and the supply dealer has not mentioned the supplies involved in the petitioner-dealer in form GSTR-1. 2. Section 155 of the GST Act, 2017, takes care of such a situation wherein the fact that the assessee/dealer has taken inward supply, and the dealer has prepaid the admissible GST to the supplier-dealer and the supplier-dealer has not deposited the said tax amount to the Government, in such a situation the burden is on the person who claims the Input Tax Credit to prove his claim. The paid person in such a situation is required to furnish documentary evidence to prove t....