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TMI Blog2022 (5) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice, if at all the petitioner wants to rectify the mismatch between the petitioner and the supplying dealer, the supporting documents to substantiate that the output tax had been paid by the supplying dealer at their end should have been procured and filed along with the reply submitted by the petitioner, which they failed to do. Therefore, the technical reason that under Section 42(3) it sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-original bearing reference DIN- 20220359XP0000666C44 dated 30.03.2022 by the respondent herein, and quash the same. 2. The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. But, according to the Revenue, the ITC claimed by the petitioner was a wrong claim because, there was a comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmunication is issued under the Rule in consonance with Section 42(3) of the Act, there must be a procedure to be followed, where some communication should have been given at the earliest point of time if at all anything to be rectified. However since no such communication has been issued and they issued the show cause notice, which has also been responded by the petitioner saying that the supplyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any such documents being produced by the petitioner to by way of reply to the show cause notice, it can very well be construed that the mismatch has not been rectified. Therefore, the ITC claimed by the petitioner was a wrong claim and accordingly the same can be reversed. That was done by the Revenue in the impugned order and hence it has to be sustained, he contended. 7. I have heard the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y failed to do. Therefore, the technical reason that under Section 42(3) it should have been communicated at the earliest point of time and therefore the show cause notice cannot be treated as communication intimating the mismatch between the supplier and the petitioner, cannot be countenanced. Therefore, on that ground this Court feels that the impugned order cannot be successfully challenged. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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