2023 (9) TMI 1651

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..... a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credit, this Court cannot help such an assessee by entertaining this writ petition. Petition dismissed.
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER: A.KRISHNAN FOR THE RESPONDENT: RESHMITA RAMACHANDRAN-GP JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Rasmitha Ramachandran, learned Government Pleader. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, who is running a proprietorship firm by the name and style 'M/s N S .....

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..... 2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (b) he has received the goods or services or both. Explanation.--For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or d .....

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..... unt towards the value of supply of goods or services or both along with tax payable thereon. …." 4.1 There is another provision, i.e., Section 155 of the GST Act, which is in respect of the burden on the dealer for claiming input tax credit. Section 155 on reproduction reads as under: "155. Burden of proof.--Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person." If there is a difference between GSTR 2A and GSTR 3B, then it is for the assessee/dealer to prove his claim of input tax credit by leading cogent and credible evidence for his claim regarding input tax credit. 5. In the present case, the petitioner, despite show cause notice, chose not .....

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