2024 (3) TMI 1264

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....ed place of business and that an intimation in Form GST DRC-01A was issued to the petitioner communicating tax liability. The petitioner replied thereto on 29.09.2023. A show cause notice was issued thereafter on 30.09.2023 calling upon the petitioner to show cause with regard to wrong availment of ITC of Rs. 1,46,11,784/-. The show cause notice was replied to on 30.10.2023. The impugned order was issued thereafter. 2. Learned counsel for the petitioner submits that the ITC claim of the petitioner arose out of purchases by the petitioner from a supplier based in West Bengal. By referring to the relevant invoices of the supplier, learned counsel submits that the supplier paid requisite tax on the supplies. However, she further submits tha....

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....plier in West Bengal. The petitioner has also placed on record the Forms GSTR-1 and GSTR-3B of the supplier. These returns pertain to August 2017. On comparing the two returns, it is evident that the contention of learned counsel for the petitioner that an error was committed while filing Form GSTR-1 appears to be prima facie correct. At the end of the day, if the supply received by a registered person is genuine and taxes were paid in respect thereof by such supplier, there is no reason to deny the benefit of ITC to the registered person in the next leg of the transaction. 5. On perusal of the impugned order, in the operative portion thereof, it is recorded as under: "The taxable person in their reply had stated that it is the ....