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2024 (1) TMI 173 - HC - GSTRejection of appeal preferred by the petitioner - Principal Supplier of the present petition had failed to upload the bills during the period under appeal - HELD THAT - Rather than this Court exercising jurisdiction under Article 226 of Constitution of India, to examine this issue which involves the ascertainment of facts, it would be more appropriate to direct the appellate authority to re-examine the same for which the petitioner may file the necessary documents and explain before the appellate authority that the Principal Supplier had indeed uploaded the bills showing payment of GST so that the petitioner-appellant can claim ITC and other benefits under the law. The petition is disposed of.
Issues involved: Rejection of appeal by appellate authority due to failure to upload bills, claim of Input Tax Credit (ITC) under GST Act 2017, lack of documentary evidence to justify ITC claim.
The judgment addresses the appeal filed against the Order dated 08.12.2023, in which the appellate authority dismissed the appeal of the petitioner on the grounds that the Principal Supplier had not uploaded the bills during the period under appeal, leading to the rejection of the petitioner's ITC claim as per the provisions of the GST Act 2017. The appellate authority also noted the petitioner's failure to substantiate the ITC claim with proper evidence, resulting in the rejection of the claim for ITC benefits. During the proceedings, Ms. Yasmeen Wani and Ms. Zareen Ali, representing the petitioner, argued that the bills were indeed uploaded by the Principal Supplier in GSTR Form A in B2C, but were not reflected in the State GST authorities' portal, leading to the misunderstanding by the appellate authority. The Court acknowledged the need for a re-examination of the issue by the appellate authority rather than the Court intervening under Article 226 of the Constitution of India. It directed the appellate authority to reconsider the matter, allowing the petitioner to provide necessary documents and explanations to demonstrate that the bills were uploaded by the Principal Supplier, enabling the petitioner to claim ITC and other benefits lawfully. As a result, the petition was disposed of with the directive for the petitioner to approach the Appellate authority within two weeks for a reevaluation of the claim for availing benefits, including ITC. The Appellate Authority was instructed to issue a Speaking Order after hearing the petitioner promptly.
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