High Court Rejects ITC Writ Petition as Petitioner Remains Absent
- cagoyalayush
- Oct 11, 2023
- 1 min read
The case involves a petitioner who runs a proprietorship firm called 'M/s Light House.'
The tax authority denied the petitioner's claim for input tax credit under both CGST and SGST, along with imposing interest and penalties, resulting in a total assessment of Rs. 4,01,020.
The petitioner received a show cause notice but did not respond or attend a personal hearing.
The tax authority based its decision solely on Form GSTR 2A and GSTR 3B as the petitioner provided no additional evidence.
Section 16 of the GST Act outlines conditions for claiming input tax credit, and Section 155 places the burden of proof on the taxpayer.
Since the petitioner failed to provide evidence or attend the hearing, the court rejected the writ petition as the petitioner had effectively given up the right to prove their claim for input tax credit. Ansil Ibrahim vs. Assistant Commissioner
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