GST UPDATE

????Desk of CA. Praveen Sharma 

Series- 470????

Precautionary Steps in Search & Seizure in GST

1- DELHI HIGH COURT in the case of Lovelesh Singhal Prop Shivani Overseas Vs. Commissioner, Delhi Goods and Services Tax & Ors.

2- The petitioner alleges that during the course of the inspection, the visiting team of officers forced him to reverse the Input Tax Credit (ITC) amounting to Rs. 18,72,000/- in respect of supplies purchased from one M/s Samridhi Exports. 

3- The petitioner was informed that the GST registration of the said supplier was cancelled retrospectively. 

4- The petitioner is contesting the SCN and has filed the present petition being aggrieved by the failure on the part of the respondents to refund the amounts, which he claims was deposited involuntarily and under duress, during the course of search. 

5- This court direct the respondents to reverse the ITC of Rs. 18,72,000/- deposited by the petitioner on 08.10.2022 and forthwith credit the same in his ECL.

Case referred/cited :-

Suresh Kumar P.P. Versus The Deputy Director, Directorate General of GST Intelligence (DGGI) — (SC)

Vallabh Textiles Versus Senior Intelligence Officer — (Delhi)

Shri Nandhi Dhall Mills India Private Limited Versus Senior Intelligence Officer — (Madras)

Dayamay Enterprise Versus State of Tripura — (Tripura)

Bhumi Associate Versus Union of India — (Gujarat)

RCI Industries and Technologies Ltd. Through its Director Rajeev Gupta Versus Commissioner DGST Delh - (Delhi)

S.S. Industries Versus Union of India — (Gujarat)

Suresh Kumar P.P. Versus The Deputy Director, Directorate General of GST Intelligence (DGGI) — (Kerala)

Read More:https://www.edatabook.com/c-detail/3888

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CA. Praveen Sharma 

https://www.linkedin.com/in/capraveensh