2023 (9) TMI 998

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..... Act - HELD THAT:- The validity of the provision is being challenged more on the ground of workability. For the present it is found that in the absence of their being any statutory obligation cast on the respondent to undertake matching exercise, if the petitioner is willing to claim reduction in tax liability, proof of reversal by the recipient is to be provided by the supplier - In the present c .....

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..... notice on behalf of respondent Nos.1 4. Learned Additional Advocate General Shri R.P. Singh assisted by Mr. Jaivardhan Singh Shekhawat takes notice on behalf of respondent Nos.2 3. The petitioner raises an issue with regard to absence of proper mechanism of matching of credit note of supplier with the ITC reversal by the recipient. It appears that earlier there was a provision under Sec .....

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..... atutory obligation cast on the respondent to undertake matching exercise, if the petitioner is willing to claim reduction in tax liability, proof of reversal by the recipient is to be provided by the supplier. In the present case, the petitioner has challenged the validity of the provision more on the grounds of difficulty in collecting such certificate / proof from the recipient. Even according t .....

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