Raiganj Jeevan Rekha Diagnostic Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court has directed a Goods and Services Tax (GST) Input Tax Credit (ITC) reversal case involving Raiganj Jeevan Rekha Diagnostic Private Limited & Anr. Vs Union of India & Ors. to be re-adjudicated by the original authority. This decision came from an intra-Court appeal filed by the writ petitioners, challenging an interim order that mandated a 10% pre-deposit of the disputed tax. The High Court’s ruling sets aside both the appellate authority’s order and the initial ex parte order, citing the need for a thorough factual reconciliation and proper hearing.
The core of the dispute revolves around whether Raiganj Jeevan Rekha Diagnostic Private Limited had correctly reversed ITC that was wrongly availed. The company initially faced an ex parte order dated December 14, 2023, from the Assistant Commissioner, Central Goods and Service Tax and Central Excise, Dinajpur Division, Raiganj, Uttar Dinajpur, due to a lack of response to an email-served show cause notice. This order was subsequently upheld by the Additional Commissioner of CGST & Central Excise (Appeal), Silliguri Appeal Commissionerate.
During the appeal before the Additional Commissioner, the petitioners asserted that they had indeed reversed the wrongly availed ITC, presenting a tabulated statement from their GSTR-3B returns for the financial year 2017-18 to support their claim. However, the appellate authority, in its order dated October 4, 2024, noted that the appellants failed to submit the GSTR-3B for August 2017 to substantiate their submissions. This discrepancy created a factual dispute that the High Court deemed necessary to resolve through proper adjudication.
