2024 (1) TMI 1347 - HC - GST

Tax authority told to reconsider IGST credit set-off claim; no coercive recovery until application decided, writ otherwise dismissed

The HC disposed of the writ petition filed by the assessee challenging denial of set-off of IGST input tax credit wrongly claimed as CGST and SGST for ... Seeking to set off input tax credit of IGST, which was wrongly claimed under the heads of CGST and SGST for the period July, 2017 to March, 2018 against the output tax liability of the petitioner for the said period - HELD THAT:- The present writ petition is disposed of with direction to the 6th respondent to consider Ext.P4 application filed by the petitioner/assessee and pass necessary orders thereon expeditiously, in accordance with law. Needless to say that the petitioner could be afforded an opportunity of hearing before final order is passed on Ext.P4 application. Until final order is passed on Ext.P4 application, no coercive measures shall be taken against the petitioner for realisation of the tax amount assessed in Ext.P1 order. Petition dismissed. The petitioner sought a writ of mandamus to set off IGST input tax credit wrongly claimed under CGST and SGST. The court directed the 6th respondent to consider the rectification application and refrain from coercive measures until a decision is made. The writ petition was disposed of with this direction.