GST Credit Challenge Upheld: Order Set Aside, Respondent Directed to Re-examine Claim Within Three Months with Supporting Documents

HC allowed petitioner's challenge to GST credit order. The court set aside the original order and directed respondent to re-examine the claim under correct column within three months. Petitioner must provide supporting documents. The court did not comment on claim's substantive merits but mandated procedural reconsideration of the GST credit application.

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Issues involved: Challenge to order of Superintendent of Central Excise regarding GST credit claim under incorrect column.

Summary:
The petitioner, a partnership firm registered under the Goods and Services Tax Act, challenged the order of the Superintendent of Central Excise regarding a show cause notice issued for scrutiny of GST returns. The petitioner claimed CENVAT credit of Central Excise duty on stock of goods held on a specific date. The respondent issued a notice based on the petitioner's claim under an incorrect column of the form. The petitioner contended that the claim was made inadvertently and provided additional documents to support the correct claim. The respondent relied on Section 107 of the CGST Act, while the petitioner cited a similar case from the Madurai Bench of Madras High Court where relief was granted upon verification of the claim. The Court observed that the petitioner's claim should have been filed under a different column and set aside the impugned order, remitting the matter back to the respondent for consideration. The Court directed the respondent to verify the claim under the correct column and grant relief if supported by documents. The Court clarified that it did not express any opinion on the merits of the claim and instructed the respondent to process the petitioner's claim within three months from the date of the order.

In conclusion, the petition challenging the order of the Superintendent of Central Excise was disposed of with directions for reconsideration of the petitioner's claim under the appropriate column of the CGST Rules, emphasizing the need for supporting documents for the claim to be established and consequential relief to be granted.

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