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2023 (10) TMI 474 - HC - GSTAvailment of irregular input tax credit - Not genuine supplier - issuance of bogus tax invoices - specific case of the petitioner is that the petitioner has responded to the notice and it has been found in the Web Portal. HELD THAT:- The petitioner appears to have tax invoices and other collateral evidence to substantiate that the supplier namely, Tvl. Sree Mangalmoorthi Starch Industries, 1st Floor, H-19, Periyar Nagar, Erode – 638 009 had indeed supplied goods. The registration was valid as on date of supply, the matter would require a detailed consideration by the Authority. The petitioner has paid the disputed tax that has been confirmed vide impugned order dated 10.02.20233 on 02.09.2023. The impugned order is set aside - the case is remitted back to the respondent to pass a fresh orders on merits and in accordance with law , within a period of eight weeks from the date of receipt of copy of this order - Petition allowed by way of remand.
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