9911796707
TMI Blog2024 (3) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... defects - Sundry Credit - Dealer of plywood registered under the GST Act - application u/s 161 of GST Act - HELD THAT:- Petitioner claims that he has paid the tax amount and he has also enclosed the Bank Statement. However, the respondent has passed an order treating the entire purchase value of sundry credit as tax liability, instead of deducting the ITC Tax element involved on the sundry credito ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is disposed of with a liberty to the petitioner to file an application u/s 161 of GST Act along with the required documents. - THE HONOURABLE MR.JUSTICE B.PUGALENDHI For the Petitioner : Mr.Raja Karthikeyan For the Respondents : Mr.A.Baskaran, Additional Government Pleader ORDER The petitioner is a dealer of plywood and he has registered under the GST Act. The petitioner has filed this writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay the consideration towards the credit purchase within 180 days from the date of purchase and if not paid the consideration within 180 days, the dealer shall reverse the ITC to the extent of tax paid inward supply. 3. The petitioner claims that he has paid the tax amount and he has also enclosed the Bank Statement. However, the respondent has passed an order treating the entire purchase value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt arrived in the assessment order, he can very well file an application under Section 161 of GST Act, within a period of 90 days. 5. Considering the submission of the learned Additional Government Pleader, this writ petition is disposed of with a liberty to the petitioner to file an application under Section 161 of GST Act along with the required documents. On filing such application, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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