GST Update

 Desk of CA. Praveen Sharma – 978 Series (CAPS) 

CHHATTISGARH HIGH COURT IN THE CASE OF Harish Wadhwani 

In this case, the petitioner challenged the demand raised on account of excess input tax credit for a past financial year and also questioned the validity of certain notifications and orders passed by the department.

The demand was confirmed by the adjudicating authority and was mostly upheld in appeal. However, the petitioner contended that the credit had already been reversed and correctly claimed before issuance of the show cause notice.

Initially, this claim was rejected due to lack of supporting documents. Later, during the court proceedings, the department confirmed that the petitioner’s submission regarding reversal of credit was correct.

Considering this, the Court set aside both the original order and the appellate order. The matter was remanded back to the adjudicating authority for fresh examination.

The authority has been directed to decide the matter again within a fixed time. The Court clarified that it has not expressed any opinion on merits and all issues remain open.

LINK:CA. Praveen Sharma on Linkedin

Regards

CAPS