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TMI Blog2023 (10) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... . K. Latha Jomton F. Payankan For the Respondents: None JUDGMENT DINESH KUMAR SINGH, J. The petitioner has approached this Court with the present writ petition impugning Ext. P1 Show Cause Notice and Ext. P1(A) assessment order whereby the petitioner's claim for input tax credit to an extent of Rs. 19,830/- has been proposed to be disallowed vide Ext. P1 show cause notice and vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner was issued show cause notice dated 26.08.2022 to which he filed reply on 3rd October 2020. In response to the notice issued, the petitioner stated that he mistakenly entered SGST of Rs. 36,47,624.24 instead of Rs. 3,64,764.24 in GSTR-3B of December 2017 (difference amount of Rs. 32,82,860/-). The petitioner also submitted that he had not utilised ITC till the said date. Excess input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 7/2021 dated 7th November 2021 issued by the Commissioner of State Goods and Services Tax Department, Kerala, concluded that the petitioner was eligible to utilise ITC to the tune of Rs. 65,61,906/- during 2017-2018 and thereby availed and utilised Rs. 19,830/-, excess input tax credit. 4. The question whether input tax credit to a dealer would be denied merely on the ground of non-re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim is bonafide and genuine, the petitioner should be given input tax credit. Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. The assessing authority is therefore, directed to give an opportunity to the petitioner to give evidence in respect of his claim for input tax credit. The petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, the Assessing Officer is satisfied that the claim is bonafide and genuine, the petitioner should be given credit of input tax which has been denied by the order, Ext. P1(A). 7. The petitioner is directed to appear before the Assessing Officer within ten days with all evidence in his possession to prove his claim for input tax credit of Rs. 19830/- which had been denied to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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