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2024 (6) TMI 988 - HC - GSTIssues involved: Challenge to assessment order disallowing input tax credit and raising total demand. Details of the Judgment: Issue 1: Disallowance of input tax credit and raising total demand The petitioner, a registered dealer under CGST/SGST Act, challenged the assessment order disallowing input tax credit and raising a total demand of Rs. 34,74,860. Discrepancies were noticed in the petitioner's annual GST return for the financial year 2017-2018. Despite being served with notices and reminders, the petitioner failed to provide detailed replies or submit relevant documents to support their claim. The petitioner was given multiple opportunities to prove their claim for input tax credit, including a personal hearing where they requested more time but still did not provide the required information. The court noted the petitioner's conduct in not availing the opportunities provided since September 2020 to October 2023. As there was no procedural impropriety or violation by the assessing authority, the court dismissed the writ petition, finding no substance in the petitioner's arguments. This judgment highlights the importance of timely and substantiated responses to notices and opportunities provided during assessment proceedings under the CGST/SGST Act, emphasizing the need for taxpayers to actively participate and provide necessary documentation to support their claims.
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