Peter Tyres Vs Assistant Commissioner, Central Tax
Date: January 4, 2024
Subject Matter
Writ petition not admissible when a detailed order considering the petitioner’s reply along with PH is passed by the Revenue Department
Summary
The case involves a writ petition filed by Peter Tyres against the Assistant Commissioner of CGST & Excise, where the petitioner's claim for Input Tax Credit (ITC) was rejected due to the failure to file the return within the period prescribe…
The petitioner assails an order-in-original No.22/2023-GST-AC-CUD dated 29.11.2023 by which the petitioner’s claim for input tax credit was rejected. The petitioner asserts that he is a registered person under the GST regime. He submits that he is entitled to input tax credit for the period running from 01.07.2017 to 30.09.2022. He further submits that he was unable to claim input tax credit…