Input Tax Credit claim requires consideration of supplier registration and tax-inclusive invoices; assessment order set aside and remanded.

An assessment order under the CGST and SGST Acts was set aside because it did not show any consideration of the taxpayer's contention that the suppliers were GST-registered at the relevant time and that payment had been made against tax-inclusive invoices, which supported the Input Tax Credit claim. As the adjudicating authority had not examined this material aspect, and reconsideration was also accepted by the respondent, the order could not stand. The matter was remanded for fresh adjudication, with the taxpayer to be given an opportunity to produce supporting documents and be heard.

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Issues: Whether the assessment order passed under Section 73 of the CGST Act and the SGST Act was liable to be set aside and the matter remanded for fresh adjudication on the petitioner's claim to Input Tax Credit.

Analysis: The impugned order did not reflect any consideration of the petitioner's contention that, at the relevant time, the suppliers were registered under the GST regime and that payment had been made against invoices inclusive of tax, thereby supporting the claim for Input Tax Credit. Since the adjudicating authority had not examined this contention, and the respondent also accepted that the matter should be reconsidered, the order could not be sustained in its existing form. The petitioner was also granted an opportunity to place supporting documents before the authority.

Conclusion: The order was set aside and the matter was remanded to the adjudicating authority for fresh decision after affording the petitioner an opportunity of being heard.

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