MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court)
In the case of MAA Padmawati Lamination vs. Commissioner Delhi Goods And Service Tax And Others, the petitioner challenged an order dated 15.03.2024, which created a demand against the petitioner for an alleged excess claim of Input Tax Credit for the financial year 2018-2019. The impugned order noted that no reply or explanation had been received from the taxpayer.
The petitioner’s counsel argued that a reply was indeed filed, albeit belatedly, on 10.03.2024, before the impugned order was passed. However, the proper officer did not consider the reply. The petitioner contended that the reply clearly stated that Form GSTR-2A, GSTR-8A, and GSTR-9, available on the portal, demonstrated that there was no excess claim of Input Tax Credit.
Upon hearing the submissions, the Delhi High Court issued notice, which was accepted by the counsel representing the respondents. With the consent of the parties, the petition was taken up for final disposal.
After examining Form GSTR-2A available on the portal, the court observed prima facie that the proper officer had not carefully examined it. Consequently, the court concluded that the impugned order warranted remittance.
Therefore, the impugned order dated 15.03.2024 was set aside, and the Show Cause Notice was restored on the file of the proper officer. The officer was directed to re-adjudicate the Show Cause Notice in accordance with the law, after examining the petitioner’s reply and providing an opportunity for a personal hearing within the prescribed period under Section 75(3) of the Act.
