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TMI Blog2023 (9) TMI 1651X X X X Extracts X X X X X X X X Extracts X X X X ..... MAR SINGH FOR THE PETITIONER: A.KRISHNAN FOR THE RESPONDENT: RESHMITA RAMACHANDRAN-GP JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Rasmitha Ramachandran, learned Government Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed on 15.02.2022. The Assessing Authority verified the input tax credit as per GSTR 2A and return as per GSTR 3B for the tax period 2017-18. 3. As the petitioner did not appear in pursuance of the show cause notice nor did he provide any document or evidence to discharge his burden under Section 155 of the GST Act, the Assessing Authority has no other material before them except for Form GSTR 2A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on a reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of input tax credit by leading cogent and credible evidence for his claim regarding input tax credit. 5. In the present case, the petitioner, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor did he appear for a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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