Home Case Index All Cases GST GST + HC GST - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 820 - BOMBAY HIGH COURTSeeking declaration that the payment of tax by way of reversal of Input Tax Credit is coerced by the Respondents from the Petitioner and it should be refunded - bogus firms - Validity of investigations initiated and summons issued - HELD THAT:- The present civil writ petition for prayer of quashing the investigation and consequent summons, is not properly filed. The learned Counsel for the Petitioner then states that this prayer is not being pressed. Seeking refund of the ITC - HELD THAT:- The reversal of the ITC is done by the Petitioner; however, then it is stated that it was on coercion during the criminal investigation. We note that in this petition, the only parties are the Superintendent (Anti Evasion) and the Deputy Commissioner CGST and C-Excise, and they are not joined by name. It is stated that on account of the aggressive posture of authorities, the Petitioner proceeded to reverse the balance ITC and therefore, what is alleged is force and coercion by an individual officer, and in the reply affidavit filed by the Respondents, this fact has been denied, and the case against the Petitioner of creating fraudulent ITC has been refuted. Investigation into the matter is pending. Reply, and rejoinders are raising seriously disputed questions about how the ITC is reversed. It is not possible to render a finding in a writ jurisdiction that it was due to coercion. There could be various reasons why the Directors of the Petitioner have reversed the ITC. As an accused, if the Petitioner is subjected to a threat or coercion by the investigation officer, then the Petitioner would have their legal remedies open. If the Petitioner is entitled to a refund, on any other legal ground, that the Petitioner was not liable to reverse the ITC, then it is open to the Petitioner to apply for reversal/ refund by making a proper application or adopting such proceedings as available. The writ petition is disposed off.
|