MEETHAL THOTTY AHAMEDALI v. STATE TAX OFFICER & ORS.

Introduction

This judgment of the Kerala High Court emphasizes that a taxpayer seeking relief against denial of Input Tax Credit (ITC) must diligently pursue the statutory remedies and cannot invoke writ jurisdiction after prolonged inaction. The Court held that although the petitioner subsequently obtained certificates from suppliers confirming payment of GST, such certificates could not justify interference when the petitioner had failed to respond to statutory notices, failed to produce invoices during adjudication, and approached the Court after an unexplained delay of more than 2½ years.

The Court distinguished its earlier decisions granting relief based on supplier certificates and observed that the extraordinary jurisdiction under Article 226 cannot be exercised where the assessment has attained finality due to the taxpayer’s own negligence and delay.