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2024 (4) TMI 156 - HC - GSTValidity of assessment notice - disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - section 140(1) of the State Goods and Services Tax Act r/w 117(1) of the State Goods and Services Tax Rules - HELD THAT - The petitioner claims that certain materials placed by the petitioner during the enquiry were not considered by the Assessing Officer. The respondent also conceded the same. Therefore, the order impugned in this writ petition is set aside and the matter is remanded back to the file of the respondent for fresh consideration. The petitioner shall appear for enquiry before the respondent along with the required materials on 04.04.2024. The writ petition is allowed.
Issues involved: Challenging assessment notice for 2017-18 u/s GST Act regarding disallowance of carry forward ITC through GST TRAN-I for entry tax.
Summary: The petitioner, an assessee under the GST Act, challenged an assessment notice for the year 2017-18, which disallowed the carry forward Input Tax Credit (ITC) through GST TRAN-I for entry tax. The petitioner contended that u/s 140(1) of the State Goods and Services Tax Act, a registered person is entitled to transition credit of Value Added Tax (VAT) and entry tax carried forward in their returns. The petitioner submitted relevant documents in response to the notice, but the assessment order was issued without considering these materials. The Additional Government Pleader for the respondent acknowledged that the documents were not placed before the Assessing Officer. After considering the arguments from both sides and examining the records, the Court found that certain materials provided by the petitioner were not considered during the enquiry. Consequently, the impugned order was set aside, and the matter was remanded back to the respondent for fresh consideration. The petitioner was directed to appear for an enquiry with the required materials, and the respondent was instructed to pass suitable orders within two weeks after providing a hearing to the petitioner. The writ petition was allowed with no costs, and connected miscellaneous petitions were closed.
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