2024 (9) TMI 1342 - HC - GST

Denial of benefit of Input Tax Credit - denial on the ground that no such payment was made against the Permanent Registration Number of the petitioner - HELD THAT - The matter requires reconsideration at the hands of the 1st respondent. A reading of Ext.P4 order does not show that the 1st respondent had considered the contention of the petitioner that the payments in respect of which he was seeking the benefit of Input Tax Credit were actually payments which were reflected against the Provisional Registration granted to the petitioner under Registration Number 32AACFK4681K1Z9 and before the petitioner was granted the Permanent Registration Number - 32AACFK4681K2Z8. There are no reason as to why such credit should be unavailable to the petitioner - petition disposed off.

Summary

The petitioner, a registered dealer under CGST/SGST Acts, was denied Input Tax Credit by the tax authority. The High Court set aside the order and directed the authority to reconsider the matter, taking into account the petitioner's claim that payments were made against the Provisional Registration Number. The writ petition was disposed of accordingly.