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2021 (10) TMI 981 - HC - GSTValidity of assessment order - rejection if input tax credit - each of the four clauses of sub-section (2) of Section 16 of the Act had been complied with by the petitioner - HELD THAT - The matter requires consideration. Learned Standing Counsel has accepted notice on behalf of State-respondents. He prays for and is granted four weeks' time to file counter affidavit. Petitioner shall have two weeks thereafter to file rejoinder affidavit - List thereafter.
Issues:
Challenge to assessment order and appellate order under U.P. Goods and Services Tax Act, 2017 regarding rejection of input tax credit claim. Analysis: The judgment delivered by Hon'ble Jayant Banerji, J. of the Allahabad High Court pertains to a petition challenging the assessment order and appellate order made under the U.P. Goods and Services Tax Act, 2017 for the Assessment Year 2019-20. The petitioner contested the rejection of its input tax credit claim by the authorities, citing three grounds of contention. Firstly, the petitioner argued that the supplier's name was not correctly mentioned in the tax invoice. Secondly, it was claimed that the buyer's order number was missing from the invoice. Lastly, the petitioner failed to provide evidence regarding the origin of the goods. The petitioner's counsel presented the tax invoice, necessary documents, tax deposit proof, and extracts of accounts to support the claim of entitlement to input tax credit under Section 16 of the Act. The counsel argued that all requirements of Section 16(2) had been fulfilled by the petitioner. Moreover, it was highlighted that no Appellate Tribunal had been constituted under Section 109 of the Act by the Central Government, making the writ petition maintainable. The petitioner had already deposited 10% of the disputed tax liability as per Section 107(6) of the Act and expressed willingness to deposit the remaining 20% for appeal before the Tribunal once constituted. The Standing Counsel for the State-respondents accepted notice and was granted time to file a counter affidavit, with the petitioner given an opportunity to file a rejoinder affidavit subsequently. The court ordered a stay on the recovery of the balance tax amount pending the petitioner's deposit of 20% within three weeks. The case was scheduled for further proceedings after the specified timelines.
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