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 1037 - MADRAS HIGH COURTBlocking of Input Tax Credit - petitioner is being denied the utilization of input tax credit availed on the purchases made from various buyers for discharging tax liability - Rule 86A of the Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 - HELD THAT:- There is no case made out for interfering with the steps taken by the respondents blocking the Input Tax Credit amounting to Rs.67,75,144/- as the petitioner appears to have availed Input Tax Credit on the strength of invoices of the trader/supplier namely M/s.Kiran Distributors, why is not having any business that was reportedly engaged in passing on ineligible input tax credit to various/numerous tax payers including the petitioner. The decision of the Punjab and Haryana High Court in Rajnandini Metal Limited case [2022 (6) TMI 279 - PUNJAB AND HARYANA HIGH COURT] is distinguishable in the facts of the present case as the intimation issued to the petitioner categorically states that the Office of the respondents has received report that the trader/supplier namely M/s.Kiran Distributors was non-existing entity and had not conducted any business activity at the address for which, registration was obtained and found to have passed on ineligible input tax credit to numerous tax payers. There are no merits to interfere with the impugned order - petition dismissed.
|