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SGST High Court Cases

GST – Denial of Input Tax Credit, Cancellation of Supplier Registration – Petitioner claimed Input Tax Credit for supplies made by Global Bitumen. However, the supplier was found to be non-existent and non-operational at the declared place of business - Whether the petitioner is entitled to the ITC claimed despite the supplier's subsequent cancellation of registration and the authorities' finding of no actual physical movement of goods - HELD - The adjudicating authority and the appellate authority failed to properly consider the evidence and documents provided by the petitioner - The petitioner had produced invoices, e-way bills, payment details and other documents demonstrating the movement of goods and the supplier's compliance with the GST Act in terms of tax payment and return filing. The authorities had focused solely on the lack of documents related to freight charges and delivery acknowledgment, without adequately examining the other available evidence – the subsequent cancellation of the supplier's registration should not be the sole basis for denying the ITC as the registration was valid at the relevant time - The question as to whether the supplier has paid the tax and duty is also one of the relevant factor for the purpose of deciding as to whether the petitioner is entitled to avail of the ITC for the transactions in question. The revenue authorities had not made any finding on the supplier's compliance with the GST Act - the orders of the adjudicating authority and the appellate authority are set aside and matter is remanded to the adjudicating authority for fresh consideration by taking into account the materials provided by the petitioner – The petition is disposed of
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