Dhanyamol V Vs State Tax Officer (Kerala High Court)
The Kerala High Court considered an appeal against the dismissal of a writ petition challenging an order under which credit of Rs.3,62,061/- in GST had been rejected by the 2nd respondent through an order dated 07.08.2023. The respondents contended that the 1st respondent had no option but to issue the impugned order, Ext.P4, since the 2nd respondent had already rejected the appellant’s entitlement to the credit.
During the appeal, the Court directed production of the letter referred to as Item No.3 in Ext.P4, which was placed on record along with a Memo dated 23.03.2026. The appellant’s counsel submitted that the appellant became aware of the 2nd respondent’s order dated 07.08.2023 only when it was produced before the Court and that neither the order nor any preceding notice had been received by her. The appellant had subsequently filed an application before the 2nd respondent on 03.04.2026 seeking appropriate orders on the credit claimed. The appellant requested consideration of that application and consequential reconsideration of Ext.P4.
The 2nd respondent’s counsel stated that if the application remained pending, it could be considered in accordance with law, while requesting that the Court leave all issues for determination by that authority. The Government Pleader for respondents 1 and 3 submitted that the 1st respondent could vary Ext.P4 only if the 2nd respondent took a different view regarding the claim for the CGST component.
