Home Case Index All Cases GST GST + HC GST - 2023 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 970 - HC - GSTCancellation of GST registration of petitioner - wrongful availment of ITC in respect of Inward Supply - Demand u/s 73 - HELD THAT:- The gist of the stand of the respective parties creates an impression that taxes were paid by the purchaser petitioner to respondent no.6 in lieu of works done and invoices raised by respondent no.6 but whether the entire payments were made in lieu of the invoices in respect of which petitioner is making a claim for rightful availment of ITC by filing GSTR-I and GSTR-3B returns for the said tax period, is something which needs verification at the end of the respondent authorities. In order to facilitate the exercise since the petitioner and the respondent no.6 are separately assessed under Bokaro Circle and Garhwa Circle respectively, it would be proper that exercise of verification and reconciliation of the statements of the petitioner and the respondent no.6 be carried out by Additional Commissioner (Headquarters), Ranchi. Let the Additional Commissioner (Headquarters), Ranchi be impleaded as respondent no. 7 in the writ petition during course of the day by learned counsel for the petitioner in red ink. Learned counsel for the respondent State accepts notice on behalf of the newly added respondent. To carry out the exercise therefore, let the petitioner, respondent no.6 and the State Tax Officer, Bokaro and Garhwa or their authorized officers appear before the Additional Commissioner (Headquarters), Ranchi on 5th April 2023. Petitioner and respondents shall appear with all the relevant records, invoices, returns and books of accounts for the relevant tax period so that the verification exercise and reconciliation of their statements / returns can be carried out effectively. The Additional Commissioner (Headquarters), Ranchi shall submit a report on affidavit on the next date. Let the matter appear on 12th April 2023.
|