Case Law Details
Majestic Handicraft Private Limited Vs DCIT (Delhi High Court)
The principal allegation levelled against the petitioner is, that it is a beneficiary of accommodation entries provided by, one, Mr Sanjeev Sharma, proprietor of Balaji Enterprises and one, Mr Suresh Kumar, proprietor of Dev Sales Corporation.
Inter alia, the petitioner had submitted, that it is in the business of exporting readymade garments, which are sourced locally. It is asserted by the petitioner, that it had not taken accommodation entries from the aforementioned entities. The petitioner’s case is, that it had purchased readymade garments from the aforementioned entities, and exported the same.
The petitioner avers, that against the exports made, it had claimed duty drawback, which was provided by the concerned authority. Besides other documents, the petitioner has placed on record, the GSTR returns filed under the Goods and Services Tax Act, 2017 and the Rules framed therein. Amongst other documents, the petitioner has placed on record its return in the prescribed form i.e., GSTR-2A, which sets out the inward supplies. These are supplies received by the petitioner from its registered supplier.
The impugned order passed under Section 148A(d) of the Act does not deal with this aspect of the matter.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
