Case Law Details
Amit Upadhyay Vs Sales Tax Officer (Delhi High Court)
The case of Amit Upadhyay vs. Sales Tax Officer revolves around the denial of Input Tax Credit (ITC) amounting to Rs. 73,76,148.00 by the Sales Tax Officer, based on alleged non-submission of required documents. The petitioner challenges this decision, arguing that all necessary disclosures were made.
The Delhi High Court scrutinized the matter and found discrepancies in the order passed by the Sales Tax Officer. Despite the petitioner submitting a detailed reply addressing each point of concern, the officer concluded that the petitioner failed to produce bank payment proof of the invoices, rendering them ineligible for ITC.
However, the petitioner contends that they were not asked to provide such proof during the proceedings. Supporting this claim, they produced a reminder from the department that didn’t stipulate the requirement for bank payment proofs during personal appearance.
The court, after thorough examination, set aside the impugned order, highlighting the lack of procedural fairness. It directed the Proper Officer to reconsider the case, specifying the documents needed from the petitioner, including clarification on HSN Code and proof of payment through bank channels.
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