9911796707
TMI Blog2024 (3) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... hase of Car - impugned order was issued in view of the respondent not being aware of the reversal in the GSTR 3B return - HELD THAT:- The petitioner has placed on record the GSTR 3B return for the month of April in the assessment year 2023-2024. Such return indicates the reversal of ITC to the extent of Rs. 73,690/- each towards CGST and SGST. On examining the impugned order, it is evident that su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition. 2. The petitioner states that he had purchased a car in the assessment year 2021-2022. Since he had wrongly availed of Input Tax Credit (ITC) in relation thereto, it is stated that such ITC was reversed in the GSTR 3B return filed subsequently. In spite of such reversal, it is stated that the impugned order was issued. 3. Learned counsel for the petitioner invited my attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis that ITC of Rs. 73,690/- each towards CGST and SGST was wrongly availed of. In other words, the said order proceeds on the basis that ITC was not reversed. In light of documents placed on record by the petitioner, the said order requires reconsideration. 6. For reasons set out above, the impugned order dated 11.07.2023 is quashed and the matter is remanded for reconsideration. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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