2024 (7) TMI 161 - HC - GST

Tax on supply of Copra - difficulty faced by the dealers during the initial years of implementation of the GST regime in the financial years 2017-18 and 2018-19 - applicability of Circular No. 183/15/2022-GST dated 27.12.2022 - HELD THAT - Considering the fact that it was for the financial year 2017-18 and the petitioner has produced some proof regarding tax, invoice and payment etc., this Court deem it appropriate to set aside the impugned assessment order, Ext. P6. The matter is remanded back to the assessing authority to take into consideration the Circular No. 183/15/2022-GST dated 27.12.2022 and other documents that will be submitted by the petitioner to prove his case that he had received the supply and paid the tax to the supplier/dealer. The petitioner is directed to appear before the assessing officer within a period of three weeks from today with all the relevant documents and evidence in his possession to prove his case - Petition disposed off by way of remand.

Summary

Issues:
1. Assessment of tax liability under CGST/SGST Act for the supply of Copra.
2. Consideration of documents by the assessing authority.
3. Application of Circular No. 183/15/2022-GST for financial years 2017-18 and 2018-19.
4. Remand of the matter to the assessing authority for fresh assessment.

Analysis:
1. The petitioner, a registered dealer under the CGST/SGST Act, received a supply of Copra and paid CGST and SGST on the transaction. However, the assessing authority did not consider the documents provided by the petitioner, leading to the issuance of an impugned assessment order (Ext. P6).

2. The petitioner's counsel highlighted Circular No. 183/15/2022-GST, issued by the Government of India, which provides guidelines for cases where there is a discrepancy in Input Tax Credit (ITC) claimed. The Circular requires the claimant to produce a certificate from the supplier confirming the supply and tax payment, especially for financial years 2017-18 and 2018-19.

3. In light of the petitioner's intention to obtain the necessary certificate and submit additional supporting documents, the Court deemed it appropriate to set aside the impugned assessment order and remand the matter back to the assessing authority. The assessing officer is instructed to consider the Circular and all documents provided by the petitioner before issuing a fresh order.

4. The Court directed the petitioner to appear before the assessing officer within three weeks with all relevant documents and evidence to substantiate the claim. The writ petition was disposed of with these directions, emphasizing the importance of complying with the Circular and providing sufficient evidence for a fair assessment of tax liability under the CGST/SGST Act.