rejection of tax credit claim
Case Title | Siliguri Auto Works Pvt. Ltd. Vs Good and Services Tax Council and Ors |
In Favour | Assessee |
Sections | Section 140 read with rule 117 of CGST Act,2017 |
Court | Calcutta High Court |
Honorable Judges | Justice. Hiranmaya Bhattacharya |
Citation | 2022 (7) GSTPanacea 222 HC Calcutta W.P.A. 738 of 2022 |
Judgement Date | 12-July-2022 |
Council for Petitioner | Boudhayan Bhattacharya Sretapa Sinha Sougata Banerjee |
Council for UOI | NA |
Council for State | Subir Kumar Saha Bikramaditya Ghosh |
The Calcutta High Court bench of Justice Hiranmaya Bhattacharya has held that on the ground of failure to put digital signatures and procedural unawareness, the authority can not denied the tax credit claim which is bonafied.
FACTS OF THE CASE
The petitioner is engaged in the business of selling or reselling the two wheeler and three wheeler and spare parts of bajaj company. Due to lack of awareness and complex procedure the tax credit of Rs. 61.98 lakhs was denied by the respondent on the ground of not putting the digital signature while filing the form GSTR-1. The petitioner also submitted the representation and request to respondent to allow him manually of through portal to modify the form but no decision order has been passed by the respondent. Hence petitioner moved to this writ. The council of petitioner relies upon the decision of MAT 552of 2020 CAN 1 and 2of 2020Nodal officer and GST Bhawan Vs Das Auto center. As per Section 140 of CGST Act, a registered person is entitled to carry forward the tax credit, and however claim of credit is subject to verification of assessing officer.
rejection of tax credit claim
COURT HELD
After reviewing the mentioned case laws, this court finds that liberty is to be granted to petitioner to file the individual tax credit in form GSTR-3B, and authority shall act on the form after verifying the genuineness of claim.
rejection of tax credit claim
ANALYSIS OF THE JUDGEMENT
Claim of tax payer merely not rejected on the ground of technical procedural failure of an assessee due to in competency of ability when there is no intention to evade the taxes.
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