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IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS, J
LULU INTERNATIONAL SHOPPING MALLS PVT LTD – Appellant
Versus
JOINT COMMISSIONER, TAX PAYERS SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. challenge against tax determination under cgst act. (Para 1 , 2) |
| 2. arguments raised regarding tax credit eligibility. (Para 3 , 4) |
| 3. court observations on previous case law and principles. (Para 6 , 7 , 8) |
| 4. final ruling directing reconsideration of the case. (Para 9) |
JUDGMENT
The challenge raised in this writ petition is against the determination of tax and other liabilities relating to the petitioner as per the provisions of section 73 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act').
2. Petitioner claims to be engaged in the business of retail trading, leasing and wholesale trading. In order to carry on its business, petitioner claims to have constructed shopping malls. After filings its returns under the CGST Act for the year 2019-20, an audit was initiated by the respondent. After scrutiny of the documents submitted, it was alleged that petitioner had availed input tax credit on works contract services for the construction of an immovable property and that it was ineligible to avail input tax credit since the output supply was not works contract service. Thereafter a show cause notice was issued on 29.05.2024 under section 73(1) of the CGS
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