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ST. JOSEPH OIL MILLS vs. JOINT COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Anjaly Jimmichan

Harisankar R.

Res. Counsel

Jasmine M M

Petitioner / Applicant	ST. JOSEPH OIL MILLS
Respondent	JOINT COMMISSIONER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 10, 2024
Order No.	WP(C) NO. 31613 OF 2024
Citation	2024(9) TAXREPLY 11100
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ORDER
JUDGMENT The petitioner has approached this court being aggrieved by the fact that input tax credit claimed by the petitioner to the extent of Rs. 1,77,250/- has been blocked in terms of the provisions contained in Rule 86A of the CGST /SGST Rules 2017 without any just cause or reason. The learned counsel for the petitioner submits that Ext. P5 and P5 (a) will show that the petitioner had paid the amounts including the tax amount through bank transaction to the account of the dealer in Tamil Nadu namely M/s. T.V. Selvaraj & Co. It is submitted that when the petitioner has made all payments including tax through bank transactions, the genuineness of the transaction cannot be questioned and the petitioner is entitled to the credit of input tax and the blocking of credit to the extent of Rs. 1,77,250/- cannot be sustained in law. 2. The leaned Government Pleader on instructions would submit that the Tamil Nadu State Goods and Services Tax Department has issued a communicati....