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Respondent is therefore not justified in refusing to extend credit of ₹ 8.10 lakhs collected from the petitioner

Input Tax Credit — The petitioner made an interstate supply to a customer in Kerala against Ext.P-1 invoice, collecting tax payable under the IGST Act and the above goods were transported to Kerala, supported with invoice and an e-way bill. It is stated that the transport was detained under Sec. 129 of the Act, since part B of the ewaybill was not filled upand hence Rs. 8,10,000/- towards tax and the same amount towards penalty was collected from the petitioner. The 1st respondenthas refused to credit Rs. 8,10,000/- towards the GST registration number of the petitioner in spite of the request made by the petitioner in that regard. Held that—the impugned Ext.P-5 order dated 21.11.2019 refusing to credit the abovesaid amount towards the GST registration number of the petitioner will stand quashed and the matter in relation thereto will stand remitted to the 1st respondent for consideration afresh.

Zero Discharge Technologies (P) Ltd. Vs. The State Tax Officer, The Commissioner of Commercial Taxes, State of Kerala [2020] 20 TAXLOK.COM 138 (Kerala)