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2024 (1) TMI 1101 - MADRAS HIGH COURTWrong availment and utilization of ITC - ITC claim was rejected for non submission of documents - HELD THAT:- The petitioner did not submit any documents relating to movement of goods, mode of transport and physical movement of goods, and that the proposal for levy of tax, penalty and interest is found to be in order as a consequence. The petitioner has placed on record invoices and E-way bills relating to the relevant purchases. The E-way bills contain details of not only the products purchased by the petitioner but also the vehicles used for the movement of goods. The impugned order does not contain any discussion on the documents produced by the petitioner to corroborate the assertion that legitimate purchases were made and point out deficiencies or inadequacies. On that ground, the impugned order calls for interference. Therefore, the impugned orders dated 03.07.2023 are quashed. These matters are remanded for re-consideration. The second respondent is directed to re-consider the matter and issue a fresh assessment order after providing a reasonable opportunity to the petitioner - Petition allowed by way of remand.
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