2024 (10) TMI 1511 - HC - GST

Challenge to assessment order - ITC availed in excess - HELD THAT - There is contradiction between the returns relied on by the petitioner and those relied on by the respondent. For the just determination of this controversy this aspect needs to be re-examined. Solely for that reason the impugned order calls for interference. The impugned assessment order is quashed and the matter is remanded for reconsideration. The petitioner is permitted to once again submit the GSTR 3B and GSTR 9 returns before the assessing officer within a period of two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand.

Summary

The High Court of Madras quashed an assessment order related to Input Tax Credit availed by a cement dealer under GST enactments. The court remanded the matter for reconsideration, directing the dealer to resubmit returns within two weeks for a fresh assessment within two months. The writ petition was disposed of with no costs.