2024 (5) TMI 113

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....23. 2. Learned counsel for the petitioner referred to the impugned order at page nos.46 and 47 of the typed set of papers. As regards items 6 to 20 except items 12, 14 and 15, he submitted that all these items were subject to tax on reverse charge basis although these items are not notified for being taxed on reverse charge basis. In spite of providing an explanation that these expenses should be charged on forward charge and not on reverse charge basis, he submits that the tax proposal was confirmed without providing any reason in support of such conclusions. As regards Sl.no.24 pertaining to ineligible Input Tax Credit (ITC), learned counsel referred to the petitioner's reply and pointed out that this item pertains to a purchase by....

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....ble at page nos.46 & 47 of the typed set of papers, the objection of the petitioner is that most of these items do not fall within the reverse charge mechanism. On examining the impugned order in relation to these items, I find that the respondents have failed to examine as to whether tax liability may be imposed on the petitioner when the relevant goods or services do not fall within the reverse charge mechanism as per Section 9(3) read with applicable notifications in such regard. Therefore, the impugned order calls for reconsideration on these aspects. 5. Turning to item 24, which pertains to ineligible ITC, learned counsel for the petitioner contended that this pertains to purchases made by the petitioner and that tax was collected a....