2023 (10) TMI 580

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....br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner : By Adv A. Krishnan For The Respondent :  Jasmine M.M.-G.P JUDGMENT Heard Mr A Krishnan, learned Counsel for the petitioner, Mr Akhil Shaji, holding for Mr Sreelal Warrier learned Standing Counsel for the Central GST and Ms Jasmin M M, learned Government Pleader. 2. The present writ petition under Article 226 of t....

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....ear for a personal hearing, which was fixed on 16.02.2022. The Assessing Authority verified the input tax credit as per GSTR 2A and return as per GSTR 3B for the tax period 2017-18. 3. As the petitioner did not appear in pursuance of the show cause notice nor did he provide any document or evidence to discharge his burden under Section 155 of the GST Act, the Assessing Authority has no other ma....

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.... be prescribed; (b) he has received the goods or services or both. Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent ....

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....ments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on a reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty....