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Case Law Details

Case Name : Abha Tiwari Vs Samridhi Realty Homes Pvt. Ltd. (NAA)
Appeal Number : I.O. No. 06/2022
Date of Judgement/Order : 26/07/2022
Related Assessment Year :
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Abha Tiwari Vs Samridhi Realty Homes Pvt. Ltd. (NAA)

This Authority has carefully considered the Report filed by the DGAP, all the submissions and the documents placed on record and the arguments advanced by the Respondent and the submissions of the Applicants on record. On examining the various submissions, the observations of this Authority are as follows

i. The Respondent vide his submissions dated 26.04.2022 has argued that the DGAP had not allowed the ITC of VAT in the pre-GST regime calculations, which has resulted into inflated ITC benefit amount, despite the fact that he had availed ITC on VAT of Rs 2,63,09,785/-during the period from April 2017 to June 2017, which was evidenced by his statutory VAT records and that the same should be factored in the pre-GST regime.

ii. With respect to the above contention of the Respondent, the DGAP has clarified that during the course of investigation, copies of Assessment Orders for the period from April 2016 to June 2017 issued by the VAT Authorities had not been placed before him and thus the said issue was not addressed in the DGAP’s Report.

iii. Now that the said records have been produced by the Respondent before this Authority, it is imperative that the facts in these records/documents be duly incorporated in the Report of the DGAP. Thus we take the view that this case merits to be revisited by the DGAP so that all the facts and records are considered. Accordingly, the Respondent is directed to submit all the facts and records before the DGAP within 15 days from the receipt of this Order.

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July 2024