📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗪𝗿𝗶𝘁 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻 𝗗𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗧𝗶𝗺𝗲𝗹𝘆 𝗔𝗰𝘁𝗶𝗼𝗻 𝗼𝗻 𝗚𝗦𝗧 𝗗𝗶𝘀𝗰𝗿𝗲𝗽𝗮𝗻𝗰𝘆

📢 Court’s Statement: "A Constitutional Court is not an open forum to be approached at the whims and caprice of a litigant."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Marvel Associates vs The State Tax Officer, State GST Department, Kerala • 𝗖𝗼𝘂𝗿𝘁: Kerala High Court • 𝗗𝗮𝘁𝗲: 10-Jul-2023

𝗜𝘀𝘀𝘂𝗲: Marvel Associates, a partnership firm dealing in plastic tubes and fittings, faced a tax recovery notice for an alleged excess Input Tax Credit (ITC) claim discrepancy of ₹1,12,862, due to differences between GSTR-3B and GSTR-2A filings. Despite having reversed the excess ITC in February 2020, the firm received a recovery notice, prompting it to file a writ petition to challenge the tax order.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: Marvel Associates argued that technical glitches caused the discrepancy, and they had already remitted the disputed tax. However, the court dismissed the petition on the grounds that the petitioner neglected statutory remedies, such as filing an appeal, before approaching the High Court.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Kerala High Court held that the petitioner should have utilized the available statutory appeals process instead of filing a writ petition. The court emphasized that the proper legal channels must be followed for tax disputes, and the petition was dismissed as groundless.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling underscores the importance of adhering to statutory appeals processes in GST disputes and reflects the court's reluctance to entertain writ petitions without exhaustion of procedural remedies. Team GSTpanacea 7503031378