Order to Be Set Aside and Matter to Be Remanded as No Reasons Were Specified for Denying ITC | HC
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 24 April, 2024
Case Details: APL Apollo Tubes Ltd. v. State Tax Officer (Intelligence) - [2024] 161 taxmann.com 613 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- G. Natarajan for the Petitioner.
- C. Harsha Raj, AGP (T.) for the Respondent.
Facts of the Case
The petitioner is engaged in the manufacture and supply of tubes and pipes of iron and steel. The department issued SCN and the petitioner replied to the same. Thereafter, the order was passed by the department. It filed writ petition to challenge the order and contended that the order was passed without recording proper reasons.
High Court Held
The Honorable High Court noted that the petitioner had placed on record sample invoices and also bifurcated amounts paid towards freight for the Hosur unit, which is the relevant unit and enclosed both a reconciliation statement and a statement from the Chartered Accountant in respect of such bifurcation. However, the department recorded that the petitioner had not filed any documents or evidence with regard to payment of GST on the collected freight charges.
The Court also noted that the department had not given proper reasons for rejecting the credit. Therefore, it was clear that the conclusion of department was not justified in light of the evidence placed on record by the petitioner. Thus, the Court held that the impugned order was liable to be set aside and the matter was remanded for re-consideration.
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