2024 (3) TMI 1275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Petitioner : Ms.R. Harishni for Mr.S. Rajasekar For the Respondent : Mr.V. Prashanth Kiran, Govt. Adv. (T) ORDER An order dated 14.08.2023 is assailed on the ground that the petitioner's reply to the intimation dated 07.05.2023 was disregarded. 2. The petitioner deals in steel contracts. Upon examining returns filed by the petitioner, an intimation in Form GST DRC-01A was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner had not submitted documents to establish the movement of goods. In the face of documents attached to the petitioner's reply to the intimation, she contended that such findings are unsustainable. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the impugned order was issued because the petitioner failed to reply to the sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... register for purchases and sales. Section 155 of the TNGST Act clearly mandates, the burden of proof lies on such person to prove that he is eligible for the ITC under this Act. In this case, the dealer had failed to prove his eligibility for such input tax credit." In view of documents annexed to the petitioner's reply to the intimation, the above conclusions are unsustainable. ....