ARASPVPV Automobiles Private Limited Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that order passed rejecting the claim of Input Tax Credit on the basis of the web report set aside for fresh consideration since order was passed without complying with procedure stipulated in circular no. 5/2021 dated 24.02.2021.
Facts- The present writ petition is filed challenging the impugned order, whereby the claim of Input Tax Credit was rejected on the basis of the web report. As per the web report, it was found that the petitioner has not disclosed purchases to the tune of Rs.2,27,45,460/-.
Conclusion- The order has been passed without complying with the procedure stipulated in circular No.5/2021, dated 02.2021. This Court has consistently set aside the orders wherein the claim of Input Tax Credit has been in the basis of web report with a view to pass fresh orders in compliance with the procedure laid down in the said circular.
Held that this Court is inclined to direct the petitioner to appear before the assessing officer on 21.10.2024 along with the additional reply and document if any. The respondent shall proceed to complete the assessment in accordance with the mechanism / procedure laid down in the above circular.
