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2022 (4) TMI 416 - HC - GSTDenial of Input Tax Credit - transition of credit, at the time of making new firm - denial of credit on the ground that the amount was not reflected in the monthly return filed for the month of June 2017 - opportunity of hearing not given to petitioner - violation of principles of natural justice - HELD THAT:- The question that has to be answered is whether credit which was lying un-utilised in the hands of M/s.Arun Structurals, which had TIN No.33604100485 and whether the above said credit could have been transferred in the name of the petitioner also called ''M/s.Arun Structurals'' with new TIN No.33886477864 on 10.04.2017. If the above said credit could be validly transiting from M/s.Arun Structurals, bearing TIN No.33604100485 or M/s.Arun Structurals with new TIN No.33886477864 [the petitioner herein], I do not see why the credit should not be allowed to the petitioner. The impugned order has been passed without following the principles of natural justice and therefore, it is liable to be quashed. It is also noticed that the attempt of the respondent is to deny the input tax credit which remained un-utilised from the month of April 2017 after one of the partners died, which led to surrendering the old registration and obtaining fresh registration from the VAT Authorities. The case remitted back to the respondent to pass a speaking order - petition allowed by way of remand.
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