2024 (12) TMI 921

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....arned counsel for the petitioner that the petitioner is engaged in business of manufacture of auto components and is registered under the Goods and Services Act, 2017. During the relevant period viz., 2017-18, the petitioner filed its return and paid the appropriate taxes. However, during the scrutiny of the petitioner's return, it was found that there was an excess availment of Input Tax Credit vis-a-vis Input Tax Credit reported in annual return in GSTR-9. Subsequently, a notice was issued to the petitioner in ASMT 10 on 03.02.2023. In response to the said notice, it was submitted by the learned counsel for the petitioner that filling up S.No.14 of GSTR-9C for the financial year 2017-18 was not mandatory and thus certain columns in GS....

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....p; Royalties       Employee's Cost (Salaries, Wages, Bonus etc.) 192525059 32544196 32544196 Conveyance charges       Bank Charges 555000 99900 99900 Entertainment Charges       Stationery Expenses (including postage etc.)       Repair and Maintenance 64272393.41 11415763 11415763 Other Miscellaneous expenses 10038117.31 480064 480064 Capital goods 100748064.9 7672238 7672238 Any other expense 1 26271185.76 4752657 4752657 Any other expense 2 3500248 273169 273169 Any other expense 3 (RCM ITC against RCM payment in GSTR 3B) 23254818 161795....

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....le invoices were submitted as the total number of invoices / documents was voluminous and runs to several thousands. However, the petitioner clarified that in case the assessing authority required any specific invoices, they were ready and willing to furnish the same. 5. The present writ petition challenges the impugned order on the premise that it proceeds on the basis that the petitioner had not filed the ITC register or line-wise item-wise purchase list or purchase invoices to substantiate their claim. It is submitted by the learned counsel for the petitioner that if the respondent authority was of the view that the documents filed were inadequate or insufficient, they ought to have put the petitioner on notice. The respondent authori....