Tvl. Sri Balaji Tiles, Granites And Hardwares vs. The Deputy State Tax Officer 1
Original PDF →No AI summary yet for this judgment.
Before: and
The petitioner is before this Court against the impugned orders dated 11.12.2023 and 22.01.2024 passed by the respondent confirming the demand proposed in the notices issued to the petitioner in DRC 01A and DRC 01 earlier. The case appears to be that the petitioner has purchased the granites from Surya Granites and Tiles, Bangalore. It was not accounted for by the petitioner. The department, based on the statement recorded from the alleged supplier, has concluded that the petitioner has availed Input Tax Credit of IGST on the supplies effected by the said Surya Granites and Tiles, Bangalore.
The petitioner has replied, however, he has not given categorical stand that no IGST was availed and therefore, a question that the petitioner purchasing the goods from the said supplier also did not arise. However, it has not been clearly stated in the reply instead of the petitioner merely wanted to cross- examine the transporter, who had obtained e-way bills for the alleged transportation of granites to the petitioner from the said Surya Granites and Tiles, Bangalore. Neither the orders are clear on the supply nor the reply of the petitioner is clear on the same. 2/5 https://www.mhc.tn.gov.in/judis
Considering the same, the impugned orders are quashed and the matter is remitted back to the respondent to pass fresh orders on merits. It is made clear that the petitioner has to give a clear reply to the notices that preceded the impugned orders.
In case the petitioner is only confining the request for cross- examination of the transporter, the respondent may take a call as to whether it is required or not. If the petitioner has indeed availed credit on the alleged supply made by the said supplier namely Surya Granites and Tiles, Bangalore, Input Tax Credit shall be recorded. This exercise shall be completed within a period of six months from today. The petitioner is expected to give a proper reply within a period of 30 days from the date of receipt of a copy of this order.
This Writ Petition is disposed of with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 05.06.2024 Internet : Yes / No apd 3/5 https://www.mhc.tn.gov.in/judis To The Deputy State Tax Officer-I, Srivilliputhur Assessment Circle, Srivilliputhur - 626 125. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd and W.M.P.(MD) Nos.10342 & 10343 of 2024 05.06.2024 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.