IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 7^TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 4201 OF 2024 PETITIONER/S:

DENNISH KOLLIKKARA VIJAYAN AGED 49 YEARS PROPRIETOR, SREE KRISHNA OIL MILS, CHENGALUR P.O, THRISSUR, KERALA, PIN - 680312 BY ADVS.

K.I.MAYANKUTTY MATHER S.PARVATHI KALLIYANI KRISHNA B.

ATHIRA PRASAD ANAND GEO RESPONDENT/S:

1 ASSISTANT STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, TAXPAYER SERVICE CIRCLE, IRINJALAKUDA, THRISSUR, KERALA, PIN -

680125

2 THE COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, COCHIN COMMISSIONERATE, CR BUILDING, I.S. PRESS ROAD, ERNAKULAM NORTH P.O., KOCHI, PIN - 682018

3 STATE OF KERALA REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO, PIN - 695001

4 UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN - 110001

5 SREE TRADERS GSTN 32ASOPA6482G1ZR 5/1248, BYE PASS ROAD, KODUVAYUR, PALAKKAD,REPRESENTED BY ITS PROPRIETOR, PIN – 678501.

BY ADV SMT.I. SHEELA DEVI OTHER PRESENT:

SMT.JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T Petitioner is a registered dealer under the provisions of the Central Goods and Services Tax/State Goods and Services Tax Act, 2017 ('CGST/SGST Act', for short) and the Rules made thereunder. The petitioner takes supplies of Copra from different suppliers situated within and outside the State.

2. The petitioner had received supply of 200 bags of Copra (10030 Kg) worth Rs.12,53,750/- from the 5^th respondent, a proprietorship concern registered under the provisions of the CGST/SGST Act, vide invoice No.175 dated 16.11.2017. On the said supply from the 5^th respondent, the petitioner had paid CGST and SGST @ 2.5% each, i.e. Rs.31,344/- each, and the total value of the invoice, including the tax, is Rs.13,16,438/-. Learned counsel for the petitioner submits that before the assessing authority, the petitioner had produced all documents regarding the proof of payment of the aforesaid tax to the 5^th respondent and other documents regarding the supply and payment made. However, the assessing authority has not considered the aforesaid documents and the impugned order, Ext.P6, has been passed.

3. Learned counsel for the petitioner also submits that Government of India, Ministry of Finance, Central Board of Indirect Taxes and Customs, considering the difficulty faced by the dealers during the initial years of implementation of the GST regime in the financial years 2017-18 and 2018-19 has come up with Circular No.183/15/2022-GST dated 27.12.2022. In paragraph No.4.1.2 of the said circular, it is provided that in respect of the financial years 2017-18 and 2018- 19, where there is difference between the ITC claimed in Form GSTR-3B and that available in Form GSTR-2A and the liability is less than Rs.5 lakhs, the proper officer should ask the claimant to produce a certificate from the concerned supplier to the effect that the said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in Form GSTR-3B.

4. Learned counsel for the petitioner submits that the petitioner will obtain a certificate from the supplier as is required under clause 4.1.2 of the aforesaid Circular and also will produce all the relevant documents in support of his claim that he had received the supply and paid the tax to the supplier/dealer.

5. Considering the fact that it was for the financial year 2017-18 and the petitioner has produced some proof regarding tax, invoice and payment etc., this Court deem it appropriate to set aside the impugned assessment order, Ext.P6. I do so and remand the matter back to the assessing authority to take