2024 (2) TMI 1461 - HC - GST

Challenge to assessment order - reversal of the alleged excess Input Tax Credit (ITC) claim - HELD THAT - It is noticeable that the observation in respect of discrepancy 1 is confined to the reversal of the ITC claim of Rs. 20,04,676/-. In contrast, in the abstract at internal page 16, the SGST dues of Rs. 4,09,63,596/- are specified. Similarly, on comparing the observations in respect of discrepancies 7 to 20, at internal page 15 and 16 of the impugned order, with the article at pages 151 to 153 of the typed set, it is evident that the observations are lifted straight from the article. In these circumstances, the impugned order is unsustainable. The impugned assessment order is quashed. As a corollary, the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, the assessing officer is directed to issue a fresh assessment order with in a period of two months from the date of receipt of a copy of this order - Petition disposed off by way of remand.

Summary

The petitioner challenged an assessment order dated 30.12.2023, which was issued after a show cause notice and replies with evidence. The High Court found discrepancies in the assessment order and quashed it, remanding the matter for reconsideration by the assessing officer within two months. The case was disposed of with no costs.