2023 (3) TMI 1168

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....he respondent for the purposes of Central Goods and Services Tax Act, 2017 (in short 'Act') in relation to the period of assessment July, 2017 to March, 2019. The petitioner had received pre-assessment notice dated 17.09.2021 in regard to the issue relating to invocation of Section 16(2)(c) of the Act. 3. The case of the respondent is as follows: (i) Certain supplies had been made to the petitioner by third parties and the petitioner has averred that the entirety of the amount including tax has been paid to the suppliers. (ii) While this is so, it is the stand of the petitioner that those suppliers are delinquent insofar as that their registrations have been cancelled and the tax paid by the petitioner has not b....

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.... has confirmed the addition proposed under the show cause notice. 8. This order has become final, the petitioner preferring to make an application for rectification of errors apparent on the face of the record under Section 161 of the Act. Since the application of the petitioner proceeded on the basis that the respondent had not referred to the following decisions in dealing with the issue, they were of the view that the provisions of Section 161 were applicable. i) Arise India Limited V. Commissioner of Trade and Taxes (TS-314-HC- 2017 (Del) - VAT) ii) Shri Ranganathar Valves Private Limited V. Assistant Commissioner (CT) (2020-TIOL-1611-HC-Mad-VAT) iii) CC & CCE V. M/s.Juhi Alloys Limited (Excise Appeal No. 3....