Home Case Index All Cases GST GST + HC GST - 2024 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 377 - KERALA HIGH COURTValidity of assessment order - Rejection of Input tax credit - reason for denial is that though the petitioner had filed GSTR-1 and GSTR-3B within the enlarged time, since certain suppliers had not filed GSTR-1 before the due date ie 30.04.2019, the entire ITC claim had been rejected under Section 16(4)of the Act. HELD THAT:- The matter is remitted back to the file of the assessing authority, 1st respondent to consider the issue afresh in the light of judgment in Diya Agencies [2023 (9) TMI 955 - KERALA HIGH COURT] and pass a fresh order after hearing the petitioner. The petitioner is directed to appear before the Assessing officer on 05.01.2024, with all evidence and report denying the input tax credit, which is evident in Ext. P1 order. The impugned order set aside - the writ petition stands finally allowed.
|