GST UPDATE
Desk of CA. Praveen Sharma
Series- 442
Issuance of Notice for recovery of the input tax credit availed by the recipient is not justified without conducting any inquiry on the supplier
1- Calcutta HC in the case of Suncreft Energy Pvt Ltd.
2- It’s a Favourable Judgement on Sec 16(2)(C) of the CGST Act.
3- Held that issuance of demand notice on recipient of service on account of mismatch in GSTR 2A and GSTR 3B ITC cannot be sustained without any investigation being done at the end of the supplier whose Invoices are not reflected in GSTR 2A and that allegation of nonpayment of tax by supplier and denial of ITC u/s 16(2)(c) of the Act cannot be made without any investigation of the supplier in question.
4- Cases Cited Reference:
UOI vs Bharti Airtel Ltd (SC)
Commissioner of Trade and Taxes, Delhi vs Arise India Ltd (SC)
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CA. Praveen Sharma
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