M/S Balaji Enterprises vs. State Of Haryana And Others
Held
The Court noted that the petitioner had voluntarily reversed the ITC to avoid legal complications. The petitioner's counsel then sought to withdraw the petition to pursue an alternate remedy.
Facts
The petitioner sought a refund of Input Tax Credit (ITC) reversed during the filing of GSTR-3B. This reversal was made after a search revealed that their supplier, M/s Ganesh Trading Co., Panipat, was a non-existing bogus firm.
Key Issues
Whether the petitioner is entitled to a refund of voluntarily reversed ITC. Whether the voluntary reversal of ITC negates the need for statutory notices.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
CWP-2546-2022 -1- 2023:PHHC:084549-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-2546-2022 Date of Decision : July 05, 2023 M/S BALAJI ENTERPRISES .....Petitioner VERSUS STATE OF HARYANA AND OTHERS .....Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MR. JUSTICE KULDEEP TIWARI Present : Mr. Sandeep Goyal, Advocate, Ms. Aakriti, Advocate, Mr. Nitish Bansal, Advocate and Mr. Ishan Loomba, Advocate for the petitioner. Ms. Mamta Singla Talwar, DAG, Haryana. Mr. Sourabh Goel, Sr. Standing Counsel CBIC with Mr. Tej Bahadur, Advocate and Ms. Shivani Sahni, Advocate for the respondents No.2 and 3. RITU BAHRI
. J.(Oral)
In the present petition, the petitioner is seeking mandamus directing the respondents to refund the amount of Rs.31,90,716/- which was recovered illegally by making the petitioner to reverse Input Tax Credit while filing GSTR-3B return for the month of September, 2019 (Annexure P-2) on account of tax recovered in respect of purchases made from M/s Ganesh Trading Co., Panipat during the search conducted on 25.10.2019. On notice written statement dated 6.9.2022 has been filed by the respondents. In para No.4 of the same, it has been clarifie
The judgment continues below.
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