GST adjudication demand deferred after court granted one more chance to file original records supporting input tax credit claim.

Enforcement of a GST adjudication demand was deferred because the petitioner had earlier filed supporting documents to the intimation, but the show-cause and adjudication were pursued without considering that response. The HC granted one further opportunity to produce the original invoices, e-way bills and bank statements before coercive recovery, with liberty to the assessing authority to verify the genuineness of the transactions and the input tax credit claim. If the petitioner does not avail the opportunity by the stipulated date, the respondents may proceed under the impugned demand, subject to appellate remedies.

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Issues: Whether enforcement of the adjudication demand should be deferred and the petitioner given an opportunity to produce original invoices, e-way bills and bank statements in support of the claimed input tax credit.

Analysis: The petitioner had earlier responded to the intimation under the GST mechanism with supporting documents, but the subsequent show cause and adjudication proceeded without considering that response. In the circumstances, the Court found it to afford one further opportunity before coercive enforcement, with liberty to the petitioner to place the original records before the assessing authority and for the authority to verify the genuineness of the transactions.

Outcome: The enforcement of the adjudication demand was deferred and the petitioner was permitted to file the original documents by the stipulated date. If the opportunity is not availed, the respondents may proceed in accordance with the impugned demand, subject to the petitioner's appellate remedy.

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