Petitioner | Sanchita Kundu & Anr. |
Respondent | Asstt. CST |
Decision By | Calcutta High Court |
Date Of Order Or Judgement | 5-May-2022
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Citation No. | W.P.A. 7231 of 2022 With W.P.A. 7232 of 2022 2022 (5) GSTPanacea 56 HC Calcutta |
Hon’ble Judge | Justice Md. Nizamuddin |
Decision | In Favour of Assessee |
Cancellation of Registration Retrospectively-Denial of ITC: HC directs to considered the claim afresh and pass a reasoned & speaking order after giving reasonable opportunity of hearing.
Cancellation of Registration Retrospectively-Facts of the Case
Cancellation of Registration Retrospectively-Writ petitions have been filed by the petitioners being aggrieved by the action of the respondent.
Respondent denied benefit of Input Tax Credit (ITC) by their impugned order to the petitioner on purchase of the goods in question from the supplier and asking the petitioners to pay the penalty and interest on the ground that the registration of the suppliers in question has already been cancelled with retrospective effect covering the transaction period in question.
Argument Before Court
Cancellation of Registration Retrospectively-The petitioner in these writ petition contended that the transactions in question are genuine and valid by relying upon all the supporting relevant documents required under law.
Contend that petitioner with their due diligence have verified the genuineness and identity of the suppliers in question.
Particularly the names of those suppliers were available at the Government portal showing their registrations as valid and existing at the time of transactions in question.
Petitioner further submit that they have paid the amount of purchases as well as tax through bank account.
Petitioner further submit that all the purchasers invoices-wise were available on the GST portal in form GSTR-2A which are matters of record.
Calcutta High Court Held
Cancellation of Registration Retrospectively-The Calcutta High Court held that these writ petitions are disposed of by setting aside the aforesaid impugned orders.
The respondent officer should consider afresh on the issue of their entitlement of benefit of input tax credit in question by considering the documents which the petitioners intend to rely in support of their claim of genuineness of the transactions in question.
The respondent concerned shall also consider as to whether payments on purchase in question along with GST were actually paid and also to consider as to made before or after the cancellation of whether the transactions and purchases were registration of the suppliers.
If it is found upon verification and considering the relevant documents that all the purchases and transactions in question are genuine and supported by valid documents in that event the petitioners shall be given the benefit of input tax credit in question.
These Writ Petitions are disposed of in the light of observation and directions as made above.
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Sanchita Kundu & Anr.
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