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of <h1>Writ dismissed; recovery of excess ITC refund upheld for August 2017 due to unverified invoices and blocked credits</h1> <h3>Tvl. Rainbow Stones Pvt Ltd, Rep. By Its Authorised Signatory Vanam Edukondalu Versus The Assistant Commissioner, Hosur</h3> HC dismissed the writ petition and upheld recovery of the excess ITC refund for August 2017. The court found petitioner had adopted excess ITC, failed to ... Refund of ITC for the month of August 2017 - petitioner has adopted excess ITC and had not filed copies of the tax invoices of the entire ITC - HELD THAT:- It is evident that since certain purchases were not reflected in the GSTR-2A statement, and the certain purchases are related to the blocked ITC, the refund was ordered to be recovered. In order to substantiate their case, the petitioner has to provide the relevant documents and in absence of such documents, the impugned order has been passed. Further, the learned counsel for the petitioner refer the show cause notice which was not at all marked before this Court and makes her submission and this Court does not find any force in the submissions made by the learned counsel for the petitioner. This writ petition is dismissed. Petitioner's challenge to the impugned order dated 31.01.2023 denying refund of Input Tax Credit (ITC) and ordering recovery was dismissed. The respondent issued a show cause notice alleging the petitioner 'adopted excess ITC' and failed to produce tax invoices for the entire ITC claimed; petitioner filed a reply but the authority, after verification, found certain purchases not reflected in the GSTR-2A statement and some transactions fell within the 'blocked ITC' category which is 'restricted from being claimed.' The court accepted that, in absence of relevant documents to substantiate the claimed ITC, the recovery order was justified. The petitioner's contention that the show cause notice was not placed before the court was not accepted. Result: writ petition dismissed; no costs; connected miscellaneous petition closed.
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