Judicial Corner: GST: Where show cause notice called as to why demand not be raised on account of inadmissible input tax credit, assessee responded stating it had not availed ITC in respect of said supplies, enclosed tabular statement setting out parties from whom availed inputs, response rejected by simply stating that reply was not satisfactory, order not informed by reason, entire purpose of order to bypass statutory period of limitation, impugned order passed under section 73 was to be stayed. (27.09.2024)

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GST:

 HC slams tax officials for passing unreasoned orders just to raise demand prior to expiry of limitation period:

Where show cause notice called as to why demand not be raised on account of inadmissible input tax credit, assessee responded stating it had not availed ITC in respect of said supplies, enclosed tabular statement setting out parties from whom availed inputs, response rejected by simply stating that reply was not satisfactory, order not informed by reason, entire purpose of order to bypass statutory period of limitation, impugned order passed under section 73 was to be stayed.

[IN THE HIGH COURT OF DELHI, Khemka Aviation Pvt. Ltd. Versus Sales Tax Officer Class II/AVATO Ward 1W.P. (C) No. 10591 of 2024 and C.M. Appl. No. 43570 of 2024, decided on 1-8-2024]