Order unsustainable if passed alleging non-furnishing of documents which were not called for: Madras HC

Tvl. Slitina Metal Sales LLP Vs Assistant Commissioner (ST)(FAC) (Madras High Court)

Madras High Court held that tax confirmed on premise of non-furnishing of required documents, however, none of the documents were called for in the show cause notice. Accordingly, order set aside and matter remanded.

Facts-

The petitioner received show cause notice dated 28.12.2023 in respect of two issues. The first issue dealt with therein was the claim of Input Tax Credit in respect of allegedly ineligible commodities as per sub-section (5) of Section 17 of applicable GST statutes. The second issue was the claim of ITC for supplies from cancelled dealers, who had not remitted tax dues. The petitioner replied to such show cause notice on 12.01.2024. Along with such reply, the petitioner attached the invoice and e-way bills relating to the supplies from M/s.VK Impex. The petitioner also enclosed proof of filing of returns by the said supplier. As regards the first issue, it was stated that MS Scrap was purchased from three suppliers in furtherance of business.

Conclusion-

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