9911796707
TMI Blog2024 (3) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... .33BFVPR9592D1ZO and they are also regularly filing GST returns. During the course of business in the assessment year 2021-2022, the petitioner made purchases from M/s.SLO Industries Limited. The registration certificate of the seller is valid under the GST Act, 2017 and the supplies were duly reflected in GSTR-2A, based on that the petitioner has taken Input Tax Credit (ITC). However, the department issued ASMT-10 on 22.02.2023, wherein it was alleged that the supplier M/s.SLO Industries Limited has failed to furnish GSTR3B returns and has also failed to pay taxes consequentially the input tax credit availed by the petitioner to be recovered on the pretext of contravention of Section 16(2)(c) of the CGST Act/ TNGST Act, 2017. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharging the GST. Because of some delay, latches or non payment on the part of the supplier, innocent purchasers like the petitioner should not be penalised. On the one hand the petitioner should have paid tax and on the other hand, the same was denied on the ground that the supplier had not filed the return. The petitioner business which is a small one which cannot afford this huge denial of input tax credit and recovery of the same. The department has not alleged anything against the petitioner for denying the credit. However, they are denying it on account of the non-filing of return by the supplier. In this regard, it is very difficult for the business community to check the antecedents and follow up with the supplier whether they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e TNGST Act 2017 and further period of one month, only if the appellants have been prevented by sufficient cause from presenting the appeal within a period of three months. Therefore, on any account an appeal presented after a period of four months from the date of receipt of the decision or order being communicated to such a person shall not be entertained by the Appellate Authority functioning under the TNGST Act 2017. 7. Heard both sides and perused the materials available on record. 8. In the instant case, though the petitioner has submitted his reply dated 17.05.2023 to the show cause notice in which the date was mentioned as 18.05.2023 and the petitioner was not aware of the order passed by the adjudication authority on 02.08.2023 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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