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2023 (10) TMI 340 - KERALA HIGH COURTDisallowance of Input Tax Credit - It has been observed that the petitioner neither filed any reply nor remitted the tax and interest on or after the due date - HELD THAT:- The period involved is 2017-18 when the GST regime was rolled out. There may be some substance in the submission of the learned Counsel for the petitioner that the petitioner faced enormous difficulty in understanding the provisions of the GST Act. He also submits that the tax has been paid to the Government. Therefore, the Government is not at a loss for which the petitioner's claim for input tax claim has been disallowed. The impugned order to the extent of disallowing the input tax credit of Rs. 4,84,448/- is set aside. The petitioner is directed to appear before the State Tax Officer, Kayamkulam, with all the relevant documents in his possession to support his claim for the input tax credit of an amount of Rs. 4,84,448/- for the Assessment Year 2017-18. Petition dismissed.
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