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2024 (1) TMI 1102 - HC - GSTInitiation of proceedings under section 74 of CGST Act - Wrong availment of Input Tax Credit (ITC) - violation of principles of natural justice - HELD THAT - When the appeals were taken up for consideration, after making some arguments, the learned counsel for the appellant ultimately, submitted that it would suffice, if the appellant is granted liberty to file statutory appeals before the appellate authority within a period of four weeks from the date of receipt of a copy of this judgment. Granting such liberty to the appellant, both the appeals stand disposed of.
Issues involved:
The issues involved in the judgment are the wrong availment of Input Tax Credit (ITC) by the appellant, initiation of proceedings under section 74 of the Act, allegations of fraud, wilful mis-statement, suppression of facts, jurisdiction of Rule 86A, violation of principles of natural justice, and the dismissal of writ petitions. Details of the judgment: 1. The appellant, engaged in the business of copper waste and scrap, primary cells, batteries, and electric accumulators, was registered under the Central Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The respondent authorities initiated proceedings u/s 74 of the Act for wrong availment of ITC. Orders were passed holding the appellant availed ineligible ITC from non-existent tax payers without actual receipt of goods under Rule 86A of the CGST Rules. The appellant contended no fraud or suppression of facts, challenging the jurisdiction of the proceedings. The writ petitions were dismissed, granting liberty to file statutory appeals u/s 107 of the CGST/SGST Act, 2017. The appellant appealed against this order. 2. During the hearing, the appellant's counsel requested liberty to file statutory appeals before the appellate authority within four weeks from the date of receipt of the judgment. The court granted this liberty, disposing of both appeals without costs. Connected miscellaneous petitions were closed as a result.
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