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REJIMON PADICKAPPARAMBIL ALEX vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
K. V. JAYAKUMAR
Pet. Counsel
R. Jaikrishna
Anish P.
C.s. Arun Shankar
Res. Counsel
P.r Sreejith

Petitioner / Applicant

REJIMON PADICKAPPARAMBIL ALEX
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 26, 2024
Order No.

WA NO. 54 OF 2024

Citation

2024(11) TAXREPLY 11764
Original Order
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ORDER

JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The petitioner in WP(C). No. 40005 of 2023 is the appellant before us, aggrieved by the judgment dated 19.12.2023 of a learned Single Judge dismissing the Writ Petition. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant runs a proprietorship concern with the name and style 'Padiken Silks', and is a registered dealer on the rolls of the 5th respondent for the purposes of payment of GST. During the assessment year 2017-2018, and in particular, during the period from July 2017 to March 2018, the appellant received various inward supplies of goods, both inter-state and intrastate. For the inter-state inward supplies, on which IGST (Integrated Goods and Services Tax) was paid by the supplier, the appellant had to avail input tax credit by resorting to a procedure whereby he had to show the IGST amount paid by the supplier, as the IGST paid by him in the Form GSTR-2A generated b....

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