9911796707
TMI Blog2024 (7) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... GST/DGST Act which, according to the Revenue, disentitles a taxpayer from availing ITC in respect of supplies, if the actual tax on the said supplies has not been deposited by the supplier. And, the impugned order does not indicate that the Adjudicating Officer had finally concluded that the dealer in question (Modern Traders) had not paid the taxes due on the supplies made to the petitioner. Although, the petitioner has a remedy of preferring an appeal against the impugned order, considering that the impugned order is unreasoned, in the peculiar facts, it is not considered apposite to relegate the petitioner to avail the remedy of an appeal. The impugned order is set aside. The matter is remanded to the Adjudicating Officer to decide afres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly disclosed his tax liability. The attachment also sets out the allegation that the petitioner had availed excess Input Tax Credit (hereafter ITC). 5. The impugned SCN referred to Section 16 (2) (c) of the CGST Act, which posits that registered persons are entitled to avail ITC on supply of goods or services subject to the condition that the tax charged on such supply has been paid to the Government either in cash or through utilization of admissible ITC. The impugned SCN alleged that the taxpayer had not correctly availed ITC on the inward supplies on re-conciliation of the turnovers reflected in the petitioner s returns (GSTR-09). 6. The impugned SCN includes a tabular statement, which indicates the reason for alleging that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been able to submit substantial proof in support of his reply . 10. Mr. Aggarwal submits that in terms of Section 16 (2) (b) of the CGST Act, the petitioner can avail ITC only if the goods have been received. He submits that the petitioner has been unable to furnish proof of receipt of goods and therefore, this may be a case of Good-less invoices . He submits that it was necessary for the petitioner to submit the e-way bills for the supplies received, which would establish that the petitioner had received the same. But the petitioner had failed to prove the receipt of supplies against which it had availed ITC. 11. The aforesaid contention is clearly unmerited as the impugned SCN did not allege that the petitioner had not received the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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