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2021 (8) TMI 517 - HC - GSTSeeking a direction to unblock the Input Tax Credit (ITC) available in the electronic credit ledger - materials necessary to substantiate its request for unblocking of the credit supplied or not - rejection on the ground that the tax payer has claimed ITC using fake invoices - HELD THAT:- The claim of ITC is one that would have to be decided based on documents that are supplied by an assessee as well as material collated/available with the Assessing Officer and not by way of a cursory order, as has been done in the present case. The representation of the petitioner dated 18.02.2021 encloses several documents that must be taken into account in coming to a decision as to whether the petitioner is entitled to succeed or not, and this has to be done by way of a reasoned, speaking order. The impugned order hardly meets the standards to be followed in the framing of a assessment and is hence set aside. Petition allowed.
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