2022 (7) TMI 184

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..... h sides, this Writ Petition is disposed finally even at this stage. 2. The challenge is to a show cause notice dated 31.03.2022. There is no legal infirmity that has been pointed out in the impugned order. Therefore, I am not inclined to entertain the challenge. 3. The only point that is made out is that the issue raised in the show cause notice relates to the claim of Input Tax Credit (ITC) and the Assessing Authority has sought various particulars in regard to the procedure for matching the same while considering the grant or otherwise. 4. Section 42 of the Central Goods and Services Tax, 2017 (in short 'CGST Act') deals with matching, reversal and reclaim of ITC, and requires the Officer to conduct simultaneous investigation, .....

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..... e case of verification of claims of ITC involving selling/purchasing dealers. 8.Paragraph 3.3.5 of the Circular which deals with the procedure has some relevance in matters under TNGST and CGST regime as well and is reproduced below: "Circular No.5/2021 LW10/12521/2016 Office of the Principal Secretary/ Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005. dated: 24.02.2021 Circular Sub: TNVAT Act 2006 - Assessment made on the basis of computed generated mis-match report - Hon'ble Court direction in the case of JKM Graphics - Procedure to deal with such cases - circular issued - Regarding. Ref: 1. The orders of the Hon'ble High Court in W.P.No.105/2016 dated 01.03.2017. 2. The orders of the Hon'ble High Co .....

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..... ess involving issue of show cause notice till final order may be completed within a period of 180 days. .............. 9. In light of the above discussion, the challenge to the notice fails and the petitioner is directed to file its reply to the show cause notice before the Assessing Authority, who, in turn, shall complete the proceedings in light of the observations made above as well as the spirit of the Circular extracted above. The Officer shall scrupulously follow the stipulations under Section 42 of the CGST Act and conduct enquiry with both parties to enable that a wholistic view of the transaction is taken. 10. This Writ Petition is disposed in the aforesaid terms. No costs. Connected Miscellaneous Petition is closed.
Case .....

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