2025 (6) TMI 996

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.... 33BUQPM9110G1ZJ/2017-18 dated 29.09.2023. 2. The petitioner has also replied to the same in DRC 06, dated 18.12.2024 and the petitioner was also heard before the final order was passed. It is specific case of the petitioner that Input Tax Credit has been denied as the supplier has collected the tax from the petitioner and failed to remit the same to the credit of the Government. Therefore, no case has been made out for invoking Section 74 of the respective GST enactments. 3. In this connection, the learned counsel for the petitioner has drawn attention to the decision of this Court rendered in W.P.(MD) No.22420 of 2024 in S.S.Communications Vs. The Deputy State Tax Officer-II, Kumbakonam Town vide order dated 20.09.2024, wherein the ....

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....ion of the principles of natural justice warranting interference of this Court. Therefore, the Writ Petition is liable to be dismissed. 5. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 6. I have also perused the provisions of the TNGST Act, 2017 and also the CGST Act, 2017. During the period in dispute i.e., 2017-18, the Input Tax Credit availed by the recipients was provisional. The said provision reads as under: "41. Claim of input tax credit and provisions acceptance thereof (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as s....