Case Law Details
Nahasshukoor Vs Assistant Commissioner Second Circle (Kerala High Court)
Kerala High Court held that as petitioner failed to reply to the show cause notice and failed to attend the hearing. Thus, petitioner chose not to provide any evidence in respect of his claim of input tax credit. Hence, writ not entertained.
Facts- The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style ‘M/s N S Metals’. The Assessing Authority, in assessment proceedings under the provisions of the GST Act, denied the claim of the petitioner for an input tax credit of Rs.46997/- under the CGST and the same amount under the SGST. The Assessing Authority has levied interest of Rs.43,618/- under the CGST and the same amount under the SGST, and Rs.10,000/- each penalty has been imposed under the CGST and SGST.
The petitioner was issued a show cause notice u/s. 73(1) of the CGST/SGST Act 2017 on 11.08.2021. The petitioner did not reply to the said show cause notice, nor did the petitioner appear for a personal hearing, which was fixed on 15.02.2022. The Assessing Authority verified the input tax credit as per GSTR 2A and return as per GSTR 3B for the tax period 2017-18. The Assessing Authority, therefore, denied the claim of input tax credit of the petitioner.
Conclusion- In the present case, the petitioner, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor did he appear for a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credit, this Court cannot help such an assessee by entertaining this writ petition. Therefore, I find no substance in the present writ petition, which is hereby rejected.
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