The Delhi High Court directed the Appellate authority to expeditiously pass an order on allegations of wrongful claim of Input Tax Credit ( ITC ). The Goods and Service Tax (GST) registration was cancelled on the grounds of issuance of input tax credit without underlying sales of goods and services.
M/S Shiv Enterprises, the petitioner seeks to give direction to the respondent to allow the petitioner’s application to cancel its Goods and Service Tax ( GST ) registration.
The counsel for the respondent submitted that there are allegations of wrongful claim of input tax credit by the petitioner from the dealers whose registrations have been cancelled on the ground of issuance of input tax credit without underlying sales of goods and services.
He submitted that the Department is examining the said issue and as such the application has not yet been accepted and is under consideration. He assured that a decision on the application shall be taken and communicated to the petitioner expeditiously within six weeks from today.
A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed the Respondents to process the application expeditiously and pass appropriate orders on the same in accordance with law within six weeks from today.
It was clarified that it would be open to the petitioner to avail of any further remedy in law as may be required in case any order passed by the respondents aggrieved the petitioner.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
