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2022 (8) TMI 1144 - HC - GSTFraudulently availment of ineligible input tax credit - Circular No.CBEC-20/16/05/2021-GST dated 02/11/2021 - HELD THAT:- Even the CBITC has understood the possibility of this power under Section 86 A being abused and hence has even advised that it should not be exercised in a mechanical manner but only on careful examination of all the facts of the case because it is an extra ordinary power by its very nature. CBITC has also advised that this extraordinary power has to be resorted to with utmost circumspection and with maximum care and caution. Neither, petitioner has been made available copy of this reasons to believe nor has Respondent Nos.4 and 5 annexed copy of its reasons to believe in its reply. It is not even clear whether any such reasons to believe has been recorded in writing - the concerned officer is bound to furnish these reasons to the assessee. On receipt of such reasons, the assessee is entitled to file objections to taking of any such action and the concerned officer is bound to dispose the same by passing a speaking order. Respondent No.5 is therefore, directed to make available to petitioner by 26th August, 2022 copy of “the reasons to believe”. Should petitioner wish to file a further affidavit in support to deal with the reasons to believe, petitioner may do so. If petitioner wish to amend the petition, petitioner may tender draft amendment on the next date - Stand over to 30th August, 2022.
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