Matter to Be Remanded Back for Reconsideration Since AO Failed to Consider Supporting Documents Regarding ITC Claim | HC
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 27 July, 2024
Latest from Taxmann
Case Details: Brakes India (P.) Ltd. v. Assistant Commissioner (ST) - [2024] 164 taxmann.com 601 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- N. Murali for the Petitioner.
- C. Harsha Raj, Addl. Govt. Pleader for the Respondent.
Facts of the Case
The petitioner received a notice to show cause as to why the Input Tax Credit (ITC) should not be denied to the petitioner. The department alleged that the supplier of the petitioner was involved in fake billing and the petitioner failed to discharge the burden under Section 155 of CGST Act, 2017 to establish that the petitioner was entitled to ITC. The adjudicating authority passed the order and rejected the ITC claim of the petitioner on the ground that the same were fabricated by the supplier.
The petitioner filed writ petition and contended that it submitted all relevant documents such as the purchase orders, the tax invoices, e-way bills, weighment slips at the supplier end, weighment slips at the tax payer’s end, bank statement reflecting payments made to the supplier, etc. but the department rejected the documents.
High Court Held
The High Court observed that the impugned order was passed without considering the documentary evidence and it was liable to be set aside. The Court also held that the department was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the additional reply from 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
