2026 (1) TMI 1558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urned down by the Proper Officer. 2. In the said order the Proper Officer has observed that the petitioner has availed Input Tax Credit (ITC) "on the basis of some mere paper work without any involvement of goods" and passed on "such ITC" to the petitioners "beneficiaries without supply of goods" and declined the petitioners' request to adjudicate upon the matter by observing that the "act of violation is not suitable for adjudication". 3. Upon the petitioner's electronic credit ledger being blocked and a communication to that effect being made to the petitioner on June 3, 2025, the petitioner made a request to the Proper Officer by a letter dated June 5, 2025 to unblock the electronic credit ledger and furnished relevant documents in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat he has no instruction as regards the aspect of realization of any amount as submitted by Mr. Kanodia. 9. Mr. Chakraborty, has however little resistance to offer insofar as the Proper Officer's observation to the effect that „such act of violation is not suitable for adjudication‟ is concerned. 10. The Provisions of Rule 86A of the CGST Rules, 2017/WBGST Rules, 2017 provide for conditions of use of any amount available in the electronic credit ledger of the registered tax payer. In terms thereof if the revenue authorities mentioned therein, have reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible for any of the reasons mentioned in Clauses ....