Tax Credit Dispute Reopened: Assessment Order Set Aside, Petitioner Directed to Submit Complete Records for Fresh Evaluation HC found the input tax credit dispute requiring further examination. Despite the petitioner's failure to respond to notices, the court set aside the ...
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Tax Credit Dispute Reopened: Assessment Order Set Aside, Petitioner Directed to Submit Complete Records for Fresh Evaluation
HC found the input tax credit dispute requiring further examination. Despite the petitioner's failure to respond to notices, the court set aside the assessment order and remitted the case back to authorities. The decision was based on a favorable order for the petitioner's sister company, directing the petitioner to submit all relevant records for a fresh assessment.
Issues Involved: Challenging the Assessment order confirming demand for input tax credit availed based on invoices from a supplier.
Summary: In two writ petitions, the petitioner challenged the Assessment order confirming the demand for input tax credit availed based on invoices from M/s.C.A.Gowtham Steels for the Assessment years 2018-2019 and 2019-2020. The petitioner's sister company was found eligible for the credit, but the petitioner was denied the credit for similar supplies from the same supplier, leading to the challenge of the impugned order as being perverse.
The respondent defended the impugned order, stating the petitioner failed to respond to notices and had the option to file a Statutory Appeal under Section 107 of the CGST Act, 2017. The respondent argued that disputed factual questions should be decided by the Authorities under the GST enactments, suggesting dismissal of the writ petitions with liberty to approach the Appellate forum.
The Court found that although the petitioner failed to respond to notices, the dispute regarding input tax credit availed from M/s.C.A.Gowtham Steels needed further examination. Given the favorable order for the petitioner's sister company, the Court set aside the impugned order and remitted the cases back to the respondent for a fresh order considering the Central Authority's decision in the sister company's case. The petitioner was directed to submit all records before the Authorities.
The writ petitions were disposed of with no costs, and the connected writ miscellaneous petitions were closed.
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