HC Remanded Matter Back Since Adverse Decision Can’t be Passed Merely Because GST Authority Wasn’t Aware of Binding Circular
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 23 March, 2024
Latest from Taxmann
Case Details: Vivo Mobile India (P.) Ltd. v. Joint Commissioner, CGST - [2024] 160 taxmann.com 226 (Allahabad)
Judiciary and Counsel Details
-
- Saumitra Dayal Singh & Surendra Singh-I, JJ.
- Nishant Mishra & Vedika Nath for the Petitioner.
- Gaurav Mahajan & Parv Agarwal, A.S.G.I. for the Respondent.
Facts of the Case
The petitioner was engaged in manufacturing of mobile phones. The department passed an assessment order and disallowed ITC of Rs.1,82,16,688/- and imposed equivalent penalty. It filed application for rectification of order but the same was rejected by the department. It filed writ petition against the order.
High Court Held
The Honorable High Court noted that the petitioner had challenged the order to extent that it refused to allow assessee to avail ITC and equivalent penalty in view of binding Circular No. 26/2017, dated 29-12-2017. The Court noted that the order of assessing authority insofar as it refused to entertain correction application to delete amount of penalty and interest by refusing to give effect to binding Circular No. 26/2017 was unsustainable.
The Court also noted that merely because the assessing authority may not have been aware of the Circular of the CBIC when it passed the assessment order, it may not have refused to apply its mind to that Circular upon correction application being filed. Therefore, it was held that the order of assessing authority was to be set aside and matter was to be remitted back as the issue ought to have been examined with seriousness.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
