Kerala High Court in Anaz Abdul Rahiman Kutty has acknowledged the difficulties faced by small dealers during the initial GST regime period and directed the State Tax Officer to review the documents and pass ITC claim. RT = Spread the Happiness
The petitioner, a registered dealer, had discrepancies in the GSTR3B monthly returns for Assessment Year .
This resulted in notices from tax authorities and the disallowance of input tax credits.
Petitioner's Argument:
Faced difficulties understanding the GST Act provisions.
Had paid the tax to the Government.
Claims for input tax credit should not be disallowed. Court's Observation and Order:
The court recognized challenges faced by small dealers during the initial GST regime.
The court set aside the orders disallowing the input tax credits.
The petitioner was directed to present relevant documents to support their claims to the State Tax Officers.
The court also clarified that writ petitions won't be entertained if the petitioner is not satisfied with the remand order.
Title: Anaz Abdul Rahiman Kutty, CVV Trading Company vs Sate Tax Officer, Kerala Court: Kerala High Court