9911796707
TMI Blog2023 (6) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to Section 161 of the Act, which provides for rectifications only of an error apparent on the face of record. He enumerates the various opportunities granted to the petitioner to supply the break-up of the ITC claimed and the reconciliation and notes non- compliance with those directions. An attempt is made to state that the Assessing Officer could well have examined the particulars that accompanying the return that were part of the file might have contained the details that he was looking for, and come to a proper conclusion in law even suo motu, without expecting the petitioner to supply the same. This is too much to expect from the Assessing Officer and it is not for an assessee who has not made even a solitary attempt to cooperate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reversal of ITC is stated to be erroneous. 6. It is an admitted position that the petitioner was given sufficient opportunities prior to finalisation of assessment to justify its claim of ITC. The respondent in the show cause notice has clearly set out the claim of ITC calling upon the petitioner to furnish the details of ITC category wise/tax type wise and to explain the variations that he has noticed. 7. According to the petitioner, there could be no variations, since the returns filed by it in GSTR 3B contain its claim of ITC under several types, whereas the returns in Form GSTR 2A and GSTR 9, one filed by the supplier and the other auto-populated, contain details of ITC under only a few categories. The petitioner thus argues that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He enumerates the various opportunities granted to the petitioner to supply the break-up of the ITC claimed and the reconciliation and notes non- compliance with those directions. 13. He thus rejects the application under Section 161 for the reason that there was no material available on record that was supplied by the assessee that would point to any error. 14. Before me, an attempt is made to state that the Assessing Officer could well have examined the particulars that accompanying the return that were part of the file might have contained the details that he was looking for, and come to a proper conclusion in law even suo motu, without expecting the petitioner to supply the same. 15. This is too much to expect from the Assessing Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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