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2023 (7) TMI 872 - HC - GSTPrinciples of natural justice - personal opportunity of hearing not given - cryptic non-speaking order - wrongly carried forward credit - HELD THAT - Perusal of the relevant record would show that for the month ending June, 2017, the entry under the head excess input tax credit at column 11 is shown as '0.00'. This fact has been captured in the impugned order. The contention of the petitioner that she had a credit limit appears to be incorrect. Since the entire writ petition rests on this single issue and as the same has not been proved by the petitioner, the petitioner is not entitled to any relief - Petition dismissed.
Issues involved: Challenge to order passed by respondent u/s TIN.33636424248/2016-17 dated 10.10.2019 regarding input tax credit under TRAN-1.
Summary: The petitioner, a dealer in cardamom and pepper registered under the Tamil Nadu Goods and Services Tax Act, 2017, filed a writ petition to set aside an order from the respondent demanding payment of a wrongly carried forward credit amount of Rs. 1,36,563/- along with interest. The petitioner claimed to have regularly filed monthly returns and disputed the allegation of not having excess credit for the year 2017. The main issue was the petitioner's claim of carrying forward credit of Rs. 1,36,563/- through TRAN-1, which the respondent disputed. The petitioner argued that she indeed had an excess credit of Rs. 1,36,563/- and was eligible to carry it forward u/s 140 of the TNGST Act. However, the respondent refuted this claim and stated that the impugned order was passed after considering the petitioner's explanation. Upon hearing both parties, the court observed that the relevant record showed the entry for excess input tax credit for June 2017 as '0.00'. The court concluded that the petitioner's assertion of having a credit limit was incorrect as it was not proven. Consequently, the court dismissed the writ petition, stating that the petitioner was not entitled to any relief, with no order as to costs. The connected miscellaneous petitions were also closed.
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