MAT No. 2459 of 2023 with I.A. No. CAN 1 of 2023 with W.P.A. No. 5222 of 2024

LOKENATH CONSTRUCTION PVT. LTD. v. TAX/REVENUE GOVERNMENT OF WEST BENGAL

Date Issued: 2 May 2024
Source: 2024 (86) G.S.T.L. 130 (Cal.)
Views: 11

Summary

Input Tax Credit - Denial of - Tax paid to supplier, not paid - Revenue issued notice under Section 73(1) of CGST Act, 2017 of holding that assessee had failed to produce any evidence from which it can be ascertained that suppliers had paid tax to Government on those supplies (which are disclosed/admitted by suppliers in their statement in GSTR-I) and that assessee had availed and utilized Input Tax Credit (ITC) in contravention of Section 16(2)(c) ibid - Assessee had produced two certificates issued by Chartered Accountants declaring that suppliers had discharged liability in corresponding GSTR-3B for relevant periods - Revenue proceeded to reject those certificates issued by Chartered Accountants by observing that they did not match with facts stated in returns as available in GST common portal and order had confirmed demand made in show cause notice - HELD : If there was any clarification required for assessee, it would have been well open to revenue to call upon assessee to do so and without such opportunity revenue unilaterally proceeded with matter - Moreover, revenue had ignored tax invoices produced by assessee as well as certificates issue by Chartered Accountants which…