Case Law Details
Malik Traders Vs Union Territory of J & K & Ors. (Jammu & Kashmir and Ladakh High Court)
Introduction: Malik Traders have approached the Jammu & Kashmir and Ladakh High Court seeking redressal against the Order dated 08.12.2023. The appellate authority had rejected the petitioner’s appeal, contending that the Principal Supplier failed to upload bills during the relevant period. The petitioner, however, claims that the bills were uploaded in GSTR, Form A in B2C, but discrepancies in the portal of the State GST authorities led to the rejection. This article delves into the details of the case and the court’s directive for a reconsideration.
Background: The petitioner, dissatisfied with the appellate authority’s decision, filed the present petition challenging the rejection of their Input Tax Credit (ITC) claim. The key contention was the failure of the Principal Supplier to upload bills during the period under appeal, as per the GST Act 2017.
Legal Proceedings: Ms. Yasmeen and Ms. Zareen Ali, learned counsel for the petitioner, argued that the bills were indeed uploaded in GSTR, Form A in B2C. However, a discrepancy in the portal of the State GST authorities resulted in the non-reflection of the uploaded bills, leading to the adverse observations by the appellate authority.
Court’s Observations: The court, after hearing the arguments, agreed that the matter involves the ascertainment of facts. Rather than exercising jurisdiction under Article 226 of the Constitution of India, the court deemed it more appropriate to direct the appellate authority to re-examine the issue.
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