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SUPER DECOR vs. DEPUTY COMMISSIONER OF STATE TAX KANNUR & OTHERS
(Kerala High Court)

Hon'ble Judges:

MURALI PURUSHOTHAMAN

Pet. Counsel

Rajesh Nambiar

Sindhu K. Nambiar.

Res. Counsel

Resmitha R. Chandran

Petitioner / Applicant	SUPER DECOR
Respondent	DEPUTY COMMISSIONER OF STATE TAX KANNUR & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jun 27, 2024
Order No.	WP(C) NO. 23062 OF 2024
Citation	2024(6) TAXREPLY 10391
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ORDER
JUDGMENT The petitioner is a company registered under the Kerala State Goods and Services Tax Act, 2017 (for short, the ‘KSGST Act’). For the assessment year 2017-18, the 1st respondent issued Ext.P1 assessment order rejecting the petitioner's claim of input tax credit on the ground that the claim is in violation of Section 16 (2) (c) of the KSGST Act. According to the petitioner, at the time of reply to the show cause notice, the petitioner had brought it to the notice of the assessing authority that the supplier/ seller had paid the amounts collected from the petitioner to the Government and the petitioner had also produced the CA certificate along with confirmation letter and the copies of the invoice issued by the seller to the petitioner in support of his contention that the tax collected by the seller has been remitted to the Government. The petitioner also states that the seller has paid tax to the Government though beyond the prescribed time. Pursuant to ....