NAHASSHUKOOR Vs. ASSISTANT COMMISSIONERSECOND CIRCLE

JUDGEMENT

(1.) Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Rasmitha Ramachandran, learned Government Pleader.

(2.) 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.46997.00 under the CGST and the same amount under the SGST. The Assessing Authority has levied interest of Rs.43,618.00 under the CGST and the same amount under the SGST, and Rs.10,000.00 each penalty has been imposed under the CGST and SGST. The total tax, interest and penalty has been assessed at Rs.2,01,230.00. The petitioner was issued a show cause notice under Sec. 73(1) of the CGST/SGST Act 2017 on 11/8/2021. The petitioner did not reply to the said show cause notice, nor did the petitioner appear for a personal hearing, which was fixed on 15/2/2022. The Assessing Authority verified the input tax credit as per GSTR 2A and return as per GSTR 3B for the tax period 2017-18.

(3.) As the petitioner did not appear in pursuance of the show cause notice nor did he provide any document or evidence to discharge his burden under Sec. 155 of the GST Act, the Assessing Authority has no other material before them except for Form GSTR 2A and GSTR 3B. The Assessing Authority, therefore, denied the claim of input tax credit of the petitioner.