2023 (12) TMI 1396 - HC - GST

Denial of ITC - imported goods or not - HELD THAT - Considering the facts and circumstances of the case and submission of the parties and in view of the instruction dated 20th December 2023 this writ petition is disposed of by setting aside the impugned adjudication order dated 16th August 2023 by directing the adjudicating authority concerned of the State GST to pass a fresh adjudication order within two weeks from the date of receipt of such order and allow the claim of ITC in accordance with law.

Summary

In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner contested the denial of Input Tax Credit (ITC) by the State GST authority. The denial was based on the assertion that the goods in question had not been imported, a claim contingent upon certification by the customs authority. The customs authority confirmed that out of nine imports, eight were duly imported with Integrated Goods and Services Tax (IGST) paid, but could not certify one bill of entry.

The court, upon reviewing the written instruction from the customs authority dated December 20, 2023, and the submissions from both parties, decided to set aside the impugned adjudication order dated August 16, 2023. The court directed the State GST adjudicating authority to issue a fresh adjudication order within two weeks, allowing the ITC claim in accordance with the law. For the uncertified import, the petitioner was advised to provide supporting documents to the customs authority for consideration.

Additionally, a typographical error in the recording of the writ petition number was noted and corrected from WPA 260 of 2023 to WPA 26026 of 2023.