2024 (6) TMI 343 - HC - GST

Violation of principles of natural justice - petitioner's reply and documents annexed thereto not taken into consideration - Reversal of Input Tax Credit availed by the petitioner - HELD THAT - On perusal of the impugned order dated 22.04.2024, it is evident that the petitioner's reply and documents annexed thereto, including the certificate from the supplier, were taken into consideration. In effect, it cannot be said that there was violation of principles of natural justice. In the impugned order, reasons are set out for rejecting the supplier's certificate produced by the petitioner. In this factual context, this is not an appropriate case for exercising discretionary jurisdiction. The impugned order is dated 22.04.2024 and the petitioner is within the period of limitation prescribed by statute. Petition disposed off.

Summary

Issues involved: Challenge to reversal of Input Tax Credit availed by the petitioner from M/s.Panjali Colours.

Summary:
The petitioner challenged an order reversing the Input Tax Credit availed from M/s.Panjali Colours. The petitioner claimed to have submitted all relevant documents and a certificate from the supplier to justify the credit availed. The petitioner argued that as per Circular No.183, a taxpayer can submit a certificate from the supplier when the difference in availed credit is less than Rs. 5,00,000. The impugned order denied the credit due to the supplier's non-compliance with tax filings. The court found that the petitioner's documents were considered, and there was no violation of natural justice. The court held that the reasons for rejecting the supplier's certificate were valid, and the petitioner could avail the statutory remedy within the prescribed limitation period. The writ petition was disposed of without costs, allowing the petitioner to pursue the statutory remedy.