2024 (10) TMI 547 - HC - GST

Input Tax Credit Dispute: Clerical Error Challenge Upheld with Opportunity to Provide Supporting Evidence by 14.10.2024

Tvl. Annai Abirami Electricals, Represented by its Proprietor, AR. Kumarappan Versus The Commissioner of Commercial Taxes, O/o. The Principal and Special Commissioner of Commercial Taxes, Chennai, The Assistant Commissioner (ST), Dindigul

HC allowed the writ petition challenging input tax credit disallowance due to clerical error. The non-speaking order was set aside, and the petitioner was ... Violation of principles of natural justice - Input Tax Credit has been disallowed without considering the petitioner's objection - invocation of Section 161 of the GST Act to enable them to rectify the error apparent on the record - HELD THAT:- This Court is of the view that there is merit in the submission of the learned counsel for the petitioner that the impugned order is a non speaking order. The impugned order is passed without assigning any reason for the rejection of the reply filed by the petitioner, resulting in violation of principles of natural justice. The impugned order dated 30.07.2024 is set aside. The petitioner may be granted one final opportunity to appear before the respondent authorities along with supporting materials on 14.10.2024 at 11.00 A.M, to put forth his case. If the petitioner does not avail of the opportunity, the impugned order shall stand revived. Petition disposed off. The Writ Petition challenges the disallowance of Input Tax Credit due to a clerical error. The impugned order is set aside for being a non-speaking order, violating principles of natural justice. The petitioner is granted one final opportunity to appear before the authorities with supporting materials on 14.10.2024, failing which the impugned order will stand revived.