2022 (5) TMI 1237

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....Petitioner : Mr.Adithya Reddy For the Respondents : Mr.K.Mohana Murali Senior Panel Counsel ORDER The prayer sought for herein is for a Writ of Certiorari calling for the records leading to the issuance of order-in-original bearing reference DIN- 20220359XP0000666C44 dated 30.03.2022 by the respondent herein, and quash the same. 2. The petitioner is a dealer under the GST regime. He ha....

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.... Revenue to communicate to both the supplier and the dealer who received the goods by way of input supply about the mismatch of ITC as the supplying dealer has not paid the output tax at their end. 4. Once such a communication is issued under the Rule in consonance with Section 42(3) of the Act, there must be a procedure to be followed, where some communication should have been given at the ear....

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.... notice and if at all the petitioner wants to rectify it, by rectifying the same, reply could have been given with substantiated documents to show that the supplier has paid the tax at their end. 6. In the absence of any such documents being produced by the petitioner to by way of reply to the show cause notice, it can very well be construed that the mismatch has not been rectified. Therefore, ....

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....ng dealer, the supporting documents to substantiate that the output tax had been paid by the supplying dealer at their end should have been procured and filed along with the reply submitted by the petitioner, which they failed to do. Therefore, the technical reason that under Section 42(3) it should have been communicated at the earliest point of time and therefore the show cause notice cannot be ....