ITC Can’t Be Denied Merely Due to Supplier’s Retrospective GST Cancellation Without Providing Opportunity to Prove Receipt of Goods | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 12 September, 2024
Latest from Taxmann
Case Details: APN Sales and Marketing v. Union of India - [2024] 164 taxmann.com 789 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Pranay Jain & Karan Singh, Advs. for the Petitioner.
- Ms Neha Rastogi, SPC, Animesh Rastogi, Vibhv Singh & Rajeev Aggarwal, Advs. for the Respondent.
Facts of the Case
The petitioner received a notice from the department proposing demand of Rs. 17,43,356 along with interest and penalty. It was alleged that the petitioner had availed excess Input Tax Credit. It submitted response to the notice along with invoices of supplier in question.
The Adjudicating Authority passed an order and raised demand of Rs.18,30,522. It filed writ petition against the demand and contended that the order was passed merely on the ground that supplier’s registration was cancelled retrospectively.
High Court Held
The Honorable High Court noted that the petitioner submitted invoices along with response which were issued by the supplier in question. The Authority was required to examine the documents submitted by the petitioner and opportunity of being heard was also required to be given before passing the order. However, the impugned order was passed without giving any reasoned finding and the same was liable to be set aside. The Court also directed the Authority to decide the matter afresh after giving opportunity of being heard to the petitioner.
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
