2024 (10) TMI 1301 - HC - GST

Excess claim for input tax credit (ITC) - availment of ITC in respect of supplies from the suppliers, whose GST registration was cancelled retrospectively - HELD THAT - The petitioner was issued a reminder notice dated 04.12.2023 issued by respondent no. 1. Thereafter, the petitioner had filed another reply dated 15.12.2023, which was on similar lines as earlier reply dated 21.10.2023. The impugned order is ex facie unreasoned and has not considered any of the submissions made by the petitioner. The adjudicating authority has rejected the reply submitted by the petitioner with the observations that it is found to be vague and miserably fails to counter the demands mentioned in DRC-01 . Additionally, the proper officer noted that no invoices, certificates, or proof of payment had been attached in support of his claim for excess ITC. The petitioner s contention that it had not claimed any excess ITC and the difference was only on account of a technical glitch, was not addressed. Since the impugned order is unreasoned, it is considered apposite to set aside the same on the aforesaid ground. It is so directed. The matter is remanded to the adjudicating authority for considering afresh after affording the petitioner a reasonable opportunity to be heard - petition disposed off by way of remand.

Summary

The High Court Delhi set aside an order confirming a tax demand under the Central Goods and Services Tax Act, 2017. The court found the order unreasoned and directed a fresh consideration by the adjudicating authority, allowing the petitioner to submit additional documents within two weeks. The petition was disposed of accordingly.