Tvl.Suyambulingam Stores Vs Deputy State Tax Officer-1 (FAC) (Madras High Court)
Conclusion: Writ petition filed by assessee challenging a GST ( Goods and Services Tax ) order on alleged wrongful availment of Input Tax Credit ( ITC ) was rejected holding that the dispute did not fall under Section 16(4) and that the proper remedy lay in filing an appeal.
Held: Assessee had filed writ petition seeking to quash an order passed by the Deputy State Tax Officer. The proceedings involved four issues, excess ITC claimed in GSTR-3B compared to supplier declarations, ITC to be reversed on non-business and exempt transactions, under-declaration of ineligible ITC, and late fee liability. Assessee contended that a detailed reply to the Show Cause Notice had been filed but was not duly considered. It was held that the present case was not pertaining to Section 16(4) of the GST Act and it was with regard to the wrongful availment of ITC. Assessee had already filed a detailed reply in respect of the said allegations. According to assessee, the said reply was not considered by Respondent in a proper perspective. However, a perusal of the impugned order would show that Respondent had duly considered the aforesaid reply while passing the impugned order and hence, this Court found no fault on the part of Respondent. If assessee was still aggrieved over the impugned assessment order, it was up to assessee to convince the Appellate Authority on the said ground by way of filing an appeal against the assessment order.
