Home Case Index All Cases GST GST + HC GST - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 167 - HC - GSTDenial of ITC - R1 accepted the genuineness of transaction - R3 observed that, Input Tax Credit (ITC) had been availed allegedly, fraudulently - Rule 86A of the Tamil Nadu Goods and Services Tax Rules, 2017 - HELD THAT:- True, R3 ought to have made reference to order of R1 dated 16.07.2021 and undoubtedly, this is a flaw in the assessment order. However, it is not a fatal flaw. The power of an assessing officer under Section 73/74 is wide and proceedings for assessment may be initiated in any circumstance where it appears to the proper officer that the claim of ITC by an assessee is incorrect - The mere fact that an order has been passed under Rule 86A(2) will not stand in the way of the assessing officer making an assessment or curtailing his powers in any way, in such an exercise. Since the question of 'movement of goods' is one of the fact and the impugned order proceeds on the basis that the facts required to adjudicate this aspect were not provided by the petitioner, the impugned order is confirmed. This writ petition is dismissed.
|