9911796707
TMI Blog2024 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the said contention and has mechanically confirmed the liability - violation of principles of natural justice - HELD THAT:- As apparent from the plain language of Section 16(2)(c) of the CGST Act, the ITC would be available only in respect of such supplies where the tax is actually being paid to the government, either in cash or through utilisation of the ITC admissible in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order), passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) /the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), whereby an aggregate demand of ₹46,27,512/- was confirmed on account of excess utilisation of the Input Tax Credit (hereafter ITC) as well as interest and penalty. 4. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the SCN stating that the petitioner had received the supplies from the suppliers in question and had paid the entire amount due to them. It was asserted that the said suppliers were duly registered with the GST authorities at the material time and the GST portal reflected that they had paid the taxes on the supplies. 7. The impugned order does not consider the said contention and has mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by utilisation of admissible liability. 11. Mr. Aggarwal, who appears for the respondents on advance notice submits that the matter be remanded to the Adjudicating Authority for consideration afresh. 12. In view of the said submission, we set aside the impugned order and remand the matter to the concerned Adjudicating Authority. 13. The Adjudicating Authority shall decide afresh after affording th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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