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SGST High Court Cases

GST - Cross-examination of cancelled dealers - Denial of ITC with respect to suppliers whose registration was cancelled retrospectively – Rejection of request for cross-examination of cancelled suppliers on account of paucity of time – HELD – a specific request was made by the petitioner for cross-examination of the cancelled dealers whose ITC was proposed to be denied to the petitioner, however, on account of paucity of time, the request was disallowed - Denial of the right of cross-examination can cause grave and serious prejudice to the petitioner - in view of the fact that the proper officer himself intended to summon the cancelled dealers/ suppliers of tax payer for cross-examination, however did not do so on account of paucity of time, the impugned order to the limited extent, of the denial of input credit tax in respect of cancelled dealers, cannot be sustained and set aside – The matter is remitted to the proper officer for re-adjudication on the said aspect after summoning the said dealers/suppliers for the purpose of cross-examination and giving an opportunity of hearing to the petitioner – writ petition is allowed - Refund of amount deposited during search and survey proceedings – HELD - Since the contention of the petitioner is that the deposit was not voluntary and was under coercion and a request for refund was made to the proper officer, the proper office should have considered the same in accordance with law. Accordingly, while reconsidering the issue with regard to denial of input tax credit for cancelled dealer, the proper officer shall also consider the request of the petitioner for refund of the said amount in accordance with law.
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