Input tax credit claim remanded for fresh adjudication after customs certification and supporting import records were considered

Input tax credit rejection could not stand where customs records and certification substantially supported the import transactions and IGST payment. The State GST authority had proceeded on the view that the imports were not established and that customs certification was required, but the customs instruction showed certification for eight of nine imports, with one bill of entry remaining uncertified on the existing record. The adjudication order was therefore set aside and the matter remanded for fresh consideration on the available materials, with liberty to the taxpayer to produce further supporting documents before the customs authority for the remaining import.

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Issues: Whether the impugned adjudication order denying the claim of input tax credit required to be set aside and the matter sent back for fresh adjudication on the basis of the customs authority's certification and supporting documents.

Analysis: The claim of input tax credit had been rejected by the State GST authority on the premise that the imports were not established and that certification from the customs authority was necessary. The customs authority's written instruction showed that eight out of nine imports were certified and IGST had been paid, while one bill of entry could not be certified on the existing record. In these circumstances, the earlier adjudication could not be sustained and the authority was required to reconsider the claim with reference to the materials and the customs instruction.

Conclusion: The impugned adjudication order was set aside and the State GST adjudicating authority was directed to pass a fresh order and allow the input tax credit claim in accordance with law, with liberty to the petitioner to place supporting documents before the customs authority for the remaining import.

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