TaxTMI 
TaxTMI 
2023 (2) TMI 394
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.....Vasantha Mala, Government Advocate for R2 ORDER By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.This writ petition has been filed, challenging the Show Cause notice dated 29.12.2022, issued by the third respondent in FORM GST DRC-01. 3.The petitioner has challenged the impugned show cause notice dated 29.12.2022 issued by the third respondent in FORM GST DRC-01 on the following grounds: a)The condition requiring the buyer to prove the payment of tax by the supplier of goods and services is unreasonable and beyond the control of the buyer. According to the petitioner, they have paid the tax to their seller, which is not disputed by the respondents. Only on accoun....
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....Government Advocate, who accepts notice on behalf of the second respondent. 6.Learned Standing Counsel appearing for the respondents 1 and 3 would submit on instructions that the Central Authority has already made a communication to the State Authority that the notice will have to be sent to the supplier from whom the petitioner had purchased the goods. He would also submit that only in accordance with the procedure established under the CGST Act 2017, further proceedings will be initiated by the respondents. He would submit that the present writ petition is not maintainable on the ground that the petitioner has challenged the show cause notice even without submitting a detailed reply to the same. According to him, the contention of the pe....
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....ared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.' '43-A.Procedure for furnishing return and availing input tax credit (1)Notwithstanding anything contained in sub-section (2) of Section 16, Section 37 or Section 38, every registered person shall in the returns furnished under subsection (1) of Section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers. (2)Notwithstanding anything contained in Section 41, Section 42 or Section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such....
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....s of which can be furnished under sub-section (3) by a registered person,- (i)within six months of taking registration; (ii)who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.' '16.Eligibility and conditions for taking put tax credit. (2)Notwithstanding anything contained in this Section, no registered persons shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a)he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; [a(....
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....hich tax is payable on reverse charge basis, the amount toward the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest therein, in such manner as may be prescribed: Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon.' " 8.In fact, in the decisions relied upon by the learned counsel for the petitioner, both the Hon'ble Judges of this Court have consistent....