Vijay Impex Vs State Tax Officer (Madras High Court)
In the case of Vijay Impex Vs State Tax Officer, the Madras High Court reviewed a challenge to an order dated April 22, 2024, which reversed the Input Tax Credit (ITC) claimed by the petitioner. The petitioner had claimed ITC for supplies from M/s. Panjali Colours and submitted relevant documents in response to a show cause notice issued in November 2023. They relied on Circular No. 183 dated December 27, 2022, which allows for submission of a supplier’s certificate to validate ITC claims when discrepancies between Forms GSTR-3B and GSTR-2A are under Rs. 5,00,000. Despite these submissions, the order was upheld as the supplier failed to file returns and pay taxes. The court found that the petitioner’s documents, including the supplier’s certificate, were considered, and no principles of natural justice were violated. The petitioner was advised to pursue statutory remedies as the case was disposed of without costs, and the associated miscellaneous petition was closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
An order dated 22.04.2024 reversing the Input Tax Credit availed by the petitioner is challenged in this writ petition.
2. The petitioner asserts that eligible Input Tax Credit was availed in respect of supplies made by M/s.Panjali Colours. Upon receipt of show cause notice dated 11.2023, the petitioner submitted replies dated 21.12.2023 and 31.01.2024. The impugned order came to be issued in these facts and circumstances on 22.04.2024.
