Opportunity of hearing to be granted before denying ITC where sufficient documents are available to show genuineness of the transactions
Last updated: 28 January 2023
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in Vishal Kumar Arya v. Assistant Commissioner, State Tax, Ultadanga Charge & Ors. [M.A.T. No.2004 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023] directed the assessee, to treat the demand order as Show Cause Notice ("SCN") and submit a reply along with all supporting documents, wherein, the assessee had sufficient documents to show genuineness of the transactions, in a matter denying Input Tax Credit ("ITC") to the assessee on the ground that, the Goods and Services Tax ("GST") Registration of the other end dealer was cancelled. Held that, opportunity should be granted to the assessee and decision should be taken on merits after considering the documents placed.
Citation :
M.A.T. No.2004 of 2022 with I.A. No. CAN 1 of 2022 dated January 20, 2023
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 331
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
