Tvl. Kavin Hp Gas Gramin Vitrak vs. The Commissioner Of Commercial Taxes
Held
The Court held that the petitioner should not be prejudiced due to the absence of an enabling mechanism for claiming ITC. The impugned orders were quashed, and the matter was remitted back to the authorities for reconsideration.
Facts
The petitioner claimed Input Tax Credit (ITC) on purchases, but the department reversed it due to alleged belated claim and non-compliance with filing procedures. The petitioner argued that the prescribed forms for claiming ITC were not notified and GSTR-3B filing was not for claiming ITC.
Key Issues
Whether the petitioner can be denied ITC due to non-notification of prescribed forms and technical issues with online filing? Whether the reversal of ITC for belated claim is justified when the mechanism for claiming was unavailable?
Sections Cited
Section 16(4), Section 38, Section 39, Section 73(5), Rule 60, Rule 61(5), Rule 142(i), Rule 142(1), Rule 142(5)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT RESERVED ON : 29.09.2023 PRONOUNCED ON :24.11.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY and W.M.P.(MD)Nos.6764 and 6765 of 2023 Tvl.Kavin HP Gas Gramin Vitrak, represented by Proprietor Palaniyandi Arun, No.112, 113, N.A., Cheran Complex, Bank Road, Uranganpatty, Madurai – 625 109. ... Petitioner in both cases Vs.
The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The Deputy State Tax Officer-1, Office of State Tax Officer, Melur Assessment Circle, CT Building, Dr.Thangaraj Salai, Madurai-20. ... Respondents in both cases Prayer in W.P.(MD)No.7173 of 2023: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for records pertaining to the impugned proceedings of the 2nd respondent in 1/14 https://www.mhc.tn.gov.in/judis GSTIN.33BAGPA0449A1ZM/2017-18, dated 16.08.2022 and to quash the same as illegal and dev
The judgment continues below.
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