TMI Blog2023 (10) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... rmous difficulty in understanding the provisions of the GST Act. He also submits that the tax has been paid to the Government. Therefore, the Government is not at a loss for which the petitioner's claim for input tax claim has been disallowed. The impugned order to the extent of disallowing the input tax credit of Rs. 4,84,448/- is set aside. The petitioner is directed to appear before the State Tax Officer, Kayamkulam, with all the relevant documents in his possession to support his claim for the input tax credit of an amount of Rs. 4,84,448/- for the Assessment Year 2017-18. Petition dismissed. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner : By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768); N. Santhos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the petitioner neither remitted the tax and interest demanded in DRC 01A nor filed any objections to the tax ascertained. 2.1 In the circumstances, notice under Section 73(1) of the SGST/CGST Act along with DRC 01 was issued to the petitioner. The assessment Order would note that said notice was also delivered to the petitioner through a special messenger. However, the petitioner did not produce any documentary proof to support his claim, nor did he produce the cash book/ day Book, inward supply register, inward supply bills, outward supply register, outward supply bills, stock register and other documents as demanded. In view thereof, considering the difference between GSTR 2A and 3B, the input tax credit claim of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the GST Act. He also submits that the tax has been paid to the Government. Therefore, the Government is not at a loss for which the petitioner's claim for input tax claim has been disallowed. 5.2 Considering these aforesaid facts, the impugned order to the extent of disallowing the input tax credit of Rs. 4,84,448/- is set aside. The petitioner is directed to appear before the State Tax Officer, Kayamkulam, with all the relevant documents in his possession to support his claim for the input tax credit of an amount of Rs. 4,84,448/- for the Assessment Year 2017-18. The State Tax Officer, Kayamkulam, will, after examining the documents and hearing the petitioner, pass fresh orders in accordance with the law within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity before the Assessing Authority to produce all the documents to support his claim regarding his claim for the input tax credit to the extent of Rs. 5,87,752/-. 9. Considering these aforesaid facts, the impugned order to the extent of disallowing the input tax credit is set aside. The petitioner is directed to appear before the State Tax Officer, Perumbavoor, with all the relevant documents in his possession to support his claim for the input tax credit for the Assessment Year 2017-18. The State Tax Officer, Perumbavoor, after examining the documents and hearing the petitioner, will pass fresh orders in accordance with the law within a period of two weeks thereafter. If the petitioner is dissatisfied with the order so passed on reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
