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STAR ROOFS AND METALS vs. THE ASSISTANT COMMISSIONER TAX PAYER ERNAKULAM & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Akhil Suresh
Res. Counsel
Thushara James

Petitioner / Applicant

STAR ROOFS AND METALS

Respondent THE ASSISTANT COMMISSIONER TAX PAYER ERNAKULAM & OTHERS
Court Kerala High Court
State

Kerala

Date Dec 11, 2024
Order No.

WP(C) NO. 44100 OF 2024

Citation

2024(12) TAXREPLY 12290
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ORDER

JUDGMENT Petitioner challenges the order of assessment dated 23.12.2023 with respect to the assessment year 2017-2018. As per the impugned order, petitioner was found to have utilised Input Tax Credit in excess and hence a liability to the extent of Rs.19,94,818/-, was imposed on it under Section 73 of the Central Goods & Services Tax Act, 2017, and State Goods and Services Tax Act, 2017. An appeal has also been preferred by the petitioner before the Appellate Authority as per Exhibit-P3 as early as on 22.03.2024. Despite the lapse of almost eight months, the appeal has not yet been disposed of. 2. In the meantime, this Court has, in the decision Rejimon Padickapparambil Alex v. Union of India and Others [2024 KHC Online 7215] observed that the electronic credit ledger is in the nature of a wallet with different compartments of Integrated Goods and Services Tax, Central Goods and Services Tax and State Goods and Services Tax and there cannot be any wrong availm....

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