Vijay Impex Vs State Tax Officer

In the case law, the petitioner challenges an order that reversed the Input Tax Credit (ITC) previously availed related to purchases from M/s. Panjali Colours. Following a show cause notice issued in November 2023, the petitioner submitted replies in December 2023 and January 2024. The petitioner argues that the ITC was rightly claimed and cites Circular No.183 dated 27.12.2022, which allows taxpayers to provide a certificate from the supplier to justify ITC claims when discrepancies between GSTR-3B and GSTR-2A are under Rs. 5,00,000/-. However, the respondent's counsel claims that ITC was denied because the supplier failed to file returns and pay taxes. The court found that the petitioner's replies and documents, including the supplier's certificate, were considered before the impugned order was issued and determined that there was no violation of natural justice principles. Reasons for rejecting the supplier's certificate were provided in the impugned order. Given the context, the court advised the petitioner to seek statutory remedies rather than exercise discretionary jurisdiction in this case. As a result, the writ petition was disposed of, allowing the petitioner to pursue further legal remedies.