JUDGMENT

The petitioner is a registered taxpayer under the CGST/KGST Act. The issue raised by the petitioner in this writ petition pertains to Ext.P2 order passed under Section 73 of the CGST Act by the 4^th respondent, rejecting the input tax credit claimed to the extent of 1,69,407/-.

2. The case of the petitioner is that, out of the total eligible input tax credit of Rs.1,70,74,550/-, an amount of Rs.1,69,407/- was adjusted towards IGST by mistake. Consequent to the same, Ext.P1 show cause notice was issued which resulted in Ext.P2. The specific contention raised by the learned counsel for the petitioner is that, the issue raised by the petitioner is already decided in her favour as per Ext.P3 judgment rendered by a Division Bench of this Court in Rejimon Padickaparambil Alex v. Union of India [(2024)

169 taxmann.com 152 (Kerala)]

2. The learned Government Pleader points out that, as this writ petition was wrongly tagged along with the batch of writ petitions, where the question of composite notice for various years was raised, mistakenly a memo was filed for adopting the contention raised in the batch of writ petitions by way of counter affidavit filed in other cases relating