2024 (9) TMI 1349 - HC - GST

Wrongful availment of Input Tax Credit - registration of certain suppliers from whom the petitioner had availed the supplies was cancelled - HELD THAT - The petitioner responded to the impugned SCN on 30.10.2023 claiming that at the material time the suppliers from whom the petitioner had availed the supplies were registered under the CGST Act and the SGST Act. The petitioner also stated that it had paid the amount of invoice raised by the said suppliers which included the Goods and Services Tax (GST) and therefore the petitioner was entitled to avail the ITC as claimed - It appears that said contention has not been examined by the adjudicating authority as the impugned order does not reflect any such consideration. The impugned order is set aside. The petitioner is granted one more opportunity to file all documents and material in support of his contention that it is entitled to avail ITC within two weeks from date - petition disposed off by way of remand.

Summary

The petitioner challenged an order alleging wrongful Input Tax Credit (ITC) availed under CGST and SGST Acts. The court set aside the order and remanded the matter to the adjudicating authority for fresh consideration. Petitioner granted two weeks to submit supporting documents for ITC claim. Case disposed accordingly.