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2022 (5) TMI 455 - HC - GSTRefund sanction - out of 126 invoices on the basis of which refund claim is filed, only 2 vehicles were selected for scrutiny - Dispute in two vehicles which carried the goods from the petitioner’s factory premises - compliance of Section 16 of the CGST Act, 2017 or not - HELD THAT:- Since the registration numbers of these vehicles were not found on the e-vahan portal, a red flag was raised - Concededly, the petitioner has filed the requisite documents to demonstrate that the vehicles are in existence - It appears that registration certificates and copies of insurance policies were also placed before the reviewing/appellate authority. Ms Sushila Narang, who appears on behalf of the respondents/revenue, are directed to place the relevant provisions of GST Act 2017/Rules which required the petitioner to file registration certificates and Insurance policies, along with the invoices; as noted above the remaining invoices in this case are 124 in number - Apart from relying upon Section 16 of the GST Act, 2017, Ms Narang has not able to satisfy qua this aspect - What is also curious is that if satisfaction was reached vis-à-vis two invoices, Input Tax Credit (ITC) has been denied even vis-à-vis these two invoices. The matter requires examination - List the matter on 23.08.2022.
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