Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 341 - DELHI HIGH COURTRefund of unutilised Input Tax Credit (ITC) - mismatch in the reported turnover - inverted duty structure or not - petitioner’s appeal was rejected on the ground that the petitioner had not submitted the copies of the statutory records (GSTR-1, GSTR-3B and GSTR-2A) for the relevant period and therefore, the petitioner’s claim could not be co-related - HELD THAT:- It is not disputed that the petitioner was not asked to furnish the said documents. It is also the petitioner’s case that the statutory records were available on its portal with the concerned authorities. It is considered apposite to remand the matter to the appellate authority for consideration afresh. The appellate authority shall issue an appropriate notice calling upon the petitioner to produce all such documents as the appellate authority considers necessary for processing the said claims - petition allowed by way of remand.
|