GROUNDS OF WRIT-The Petitioner, being aggrieved by the impugned order relating to the alleged wrongful availment of Input Tax Credit ((TC), has filed the present Writ Petition. It is contended that the Adjudicating Authority proceeded solely on the basis of the audit report, despite the Petitioner's detailed replies, and failed to exercise independent judgment.The disputed amount majorly pertains to the classification of the Input Tax Credit (ITC) claimed, specifically whether it ought to have been availed under Integrated Goods and Services Tax (IGST) instead of Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST), considering that the suppliers were located outside the territorial jurisdiction of Delhi.
ORDER-The Court has directed the Petitioner to avail the statutory appellate remedy under Section 107 of the Central Goods and Services Tax (CGST) Act,2017. Notably, the Court has also waived the mandatory pre-deposit of 10% required for filing an appeal, having taken cognizance of the fact that the entitlement to Input Tax Credit (ITC) was not under dispute. The Petitioner has been instructed to file the appeal before the Appellate Authority within a period of six weeks, and the said Authority has been directed to pass an order based on the facts and merits of the case.
GST Case Law Infiniti Retial Limited Versus Union of india
Citation-2025 TAXONATION 1263 (DELHI)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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