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2023 (9) TMI 998 - RAJASTHAN HIGH COURTAbsence of proper mechanism of matching of credit note of supplier with the ITC reversal by the recipient - validity of provisions of Section 43 of the CGST Act/RGST Act - HELD THAT:- The validity of the provision is being challenged more on the ground of workability. For the present it is found that in the absence of their being any statutory obligation cast on the respondent to undertake matching exercise, if the petitioner is willing to claim reduction in tax liability, proof of reversal by the recipient is to be provided by the supplier - In the present case, the petitioner has challenged the validity of the provision more on the grounds of difficulty in collecting such certificate / proof from the recipient. Even according to the petitioner he has been able to collect such certificate / proof in some cases. This matter is required to be considered on the next date of hearing - List the matter on 05.10.2023.
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