2024 (9) TMI 164

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....itioner, in short is as follows:- i) The petitioner is an assessee on the files of the respondent; that for the AY 2017-18, the petitioner had paid the entire tax and also filed monthly returns and claimed ITC in GSTR-3B, however, the respondent- Department, upon scrutiny of the petitioner's returns, issued Form GST ASMT-10 for difference in GSTR-3B and GSTR-2A/GSTR-2B, and consequently, issued a show cause notice dated 23.09.2023 denying the Input Tax Credit (ITC) to the tune of Rs. 98,807/- towards CGST and Rs. 98,807/- towards SGST with interest and penalty; that the petitioner, on receipt of such show cause notice, filed their reply on 21.10.2023 despite the same, the first respondent, based on the proceedings passed by the secon....

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....e petitioner would file the invoices along with the required certificate and other documents, therefore, seeks appropriate orders for setting aside the impugned order. Further, it is submitted that the respondent has already initiated recovery proceedings against the petitioner and recovered entire disputed tax from the petitioner. 4. Mrs.K.Vasanthamala, the learned Government Advocate (T) also in fair enough submitted that since entire disputed tax amount has already been recovered from the petitioner and that the petitioner has also come forward to produce copy of the invoices along with the required Certificate and under the said circumstances, if this Court is satisfied with the submission of the petitioner, then, appropriate orders ....

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....ned to consider the request of the petitioner, since justice has to be meted out, and failure to do so, would amount to denial of justice. 6.2 Further, considering the fact that the respondent-Department has already recovered the disputed tax amount from the petitioner, and that if the petitioner succeeds, certainly, the amount recovered from the petitioner has to be refunded to the petitioner, either in the form of cash or be adjusted towards ITC, this Court is inclined to consider the request of the petitioner now made, since, failure on the part of the petitioner to produce the required documents before the Adjudicating Authority is not due to their fault, but, owing to the fault on the part of the supplier, as, they mistakenly upload....