9911796707
TMI Blog2024 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... HAV AGARWAL, M/S. JAI MAA ENTERPRISES, HILBERT INNOVATIONS PVT. LTD., M/S. NDCON CONSTRUCTIONS, GNG ELECTRONICS PVT. LTD. KAY KAY OVERSEAS CORPORATION, SHRI BALAJI POLYMERS THROUGH ITS PROPRIETOR MR. ANIL KUMAR VERSUS PRINCIPAL COMMISSIONER, CGST COMMISSIONERATE, MEERUT AND ORS., COMMISSIONER OF CENTRAL TAX AND GST DELHI NORTH ORS., PRINCIPAL CHIEF COMMISSIONER CGST AND CX, DELHI ORS. COMMISSIONER OF DELHI GOODS AND SERVICE TAX ANR., SALE TAX OFFICER OF DELHI GOODS AND SERVICE TAX AND ANOTHER. [ 2024 (9) TMI 1543 - DELHI HIGH COURT] and where it was observed 'the petitions are allowed and the orders impugned in the present petitions, as tabulated below, are set aside to the extent the impugned orders disallow debit from the respective E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, is no longer res integra and stands concluded by the decision of the Court in Best Crop Science (P) Ltd. vs. Commissioner 2024 SCC OnLine Del 6714 , and where it was observed as follows: 78. It is necessary to bear in mind that not allowing debit of an ITC is a temporary measure, which is imposed only if the conditions set out in Rule 86A of the Rules are satisfied. It is not necessary for any proceedings to be initiated against the taxpayer prior to passing an Order under Rule 86A (1) of the Rules. The said order can be passed at any stage if the Commissioner or an officer authorized by him has reasons to believe that the credit available in the ECL of a taxpayer has been fraudulently availed or is ineligible. This is clearly an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act. It is not a part of the scheme of the machinery provisions for assessment and determination of the tax and dues as payable under the CGST Act. It is an emergent measure for protection of revenue by temporarily not allowing debit of available ITC in the ECL, which the Commissioner or an officer authorized by him has reasons to believe has been wrongfully availed. 81. As noted above, the revenue authorities are required to proceed under Sections 73 and 74 of the CGST Act for determination of the amount due. After the proceedings under Chapters XII, XIV and XV of the CGST Act have commenced and the Commissioner is of the opinion that for the purpose of protection of government revenue, it is necessary to do so, he may pass an order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
