TMI Blog2023 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... where it appears to the proper officer that the claim of ITC by an assessee is incorrect - The mere fact that an order has been passed under Rule 86A(2) will not stand in the way of the assessing officer making an assessment or curtailing his powers in any way, in such an exercise. Since the question of 'movement of goods' is one of the fact and the impugned order proceeds on the basis that the facts required to adjudicate this aspect were not provided by the petitioner, the impugned order is confirmed. This writ petition is dismissed. - W.P.No.11002 of 2023 And WMP.Nos.10893 & 10894 of 2023 - - - Dated:- 11-4-2023 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.R.Senniappan For the Respondents : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or (c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he connected tax payer. On this basis, an order came to be passed accepting the explanation putforth by the petitioner. 8.The block was thus lifted, the reasoning being as follows:- '....... 5) In the reference fifth cited, the taxpayer have submitted reply along with proof of payment for their transaction. The documents produced by the taxpayer were carefully verified with connected taxpayer's GSTR-1, GSTR-2A, GSTR-3B returns. The transaction mentioned in the notice were reflected in the above returns of the each taxpayers and found correct. The Bank statement produced by the taxpayer reveals that they have made payment to all their purchases. From the above point of view it was concluded that the transaction between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 16(2) of the Act, particularly Sub Section 2 thereof and reads as follows: 'Section 16 Eligibility and conditions for taking input tax credit (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a)........ (b)he has received the goods or services or both.' 13.It is thus incumbent upon the dealer to establish receipt of the goods or services supplied by him, by the purchasing dealer. R3, in the impugned order of assessment has proceeded on the basis that the petitioner has not established movement of goods. In fact, he refers to various particulars called ..... X X X X Extracts X X X X X X X X Extracts X X X X
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